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...

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Autor principal: Rizzo, Ronaldo
Formato: Trabalho de Conclusão de Curso (Especialização)
Idioma: Português
Publicado em: Universidade Tecnológica Federal do Paraná 2020
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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.