Análise de custo no setor de açougue em um supermercado
This report expresses an approach of the costing systems, considering the costing system by activity and the variable costing system, applied in the butcher sector in a supermarket on the Southwest of Paraná. The implementation of both systems provided the company greater accuracy of the informat...
Autor principal: | Rizzo, Ronaldo |
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Formato: | Trabalho de Conclusão de Curso (Especialização) |
Idioma: | Português |
Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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Assuntos: | |
Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/22334 |
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Resumo: |
This report expresses an approach of the costing systems, considering the costing
system by activity and the variable costing system, applied in the butcher sector in a
supermarket on the Southwest of Paraná. The implementation of both systems
provided the company greater accuracy of the information, due to each system meet
the necessities of the supermarket, thus allowing a more effective control and the
awareness of the result produced in each sector. In the butcher sector were analyzed
the bovine and pork meat, in which the bovine meat obtained a percentage loss of
16,85% and the pork meat 2,44%. Through this rates the company has conditions of
improve its control methods and the used techniques, in order to reduce the rate of
loss in each sector. |
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