Importantes avanços da ciência contábil estiveram intimamente atrelados aos da sociedade e das empresas, especialmente após o século XIX, onde o aprimoramento das técnicas de apuração de custos se tornou evidentes e necessários. Desde então, notáveis contribuições emergiram e respondem pelo substrato dessa linha conceitual, até os dias atuais. No entanto não se constata na literatura nacional e internacional, estudos teóricos que apresentem uma separação objetiva entre os Métodos de Custeio e Ferramentas de Gestão. A constatação da falta de estudos que considerem as Ferramentas de Gerenciamento de Custos como elementos complementares aos Métodos de Custeios procuram-se responder às questões: Como os Métodos de Custeio e as Ferramentas de Gerenciamento são tratados nos estudos? Qual a tendência metodológica utilizada nos estudos que abordam a temática de custos? Qual a frequência com que os Métodos de Custeio e as Ferramentas de Gerenciamento são utilizados nos estudos? O artigo faz uma separação clássica dos conceitos teóricos dos Métodos de Custeio e das Ferramentas de Gerenciamento de Custos. As Ferramentas de Gerenciamento de Custos se distinguem dos Métodos de Custeio e, quando eleitas pelo pesquisador, podem ser usadas de maneira complementar aos Métodos de Custeio, suplantando o rigor das análises; e propiciando maior grau de segurança à apurações de custos, com vistas à tomada de decisão.
In economy, the amount of money due to an error of a measuring instrument used in trade is described as the economic distortion and this asymmetry is higher as the error involved. Repaired measuring instruments are responsible for a significant part of instruments used in the market. In Brazil, they are responsible for 64.8% of fuel dispensers and 21.1% of non-automatic weighing instruments used in trade, and they are subject to greater distortion once issues as impartiality and independence are involved in metrological control of these measuring instruments. In this study, an information system strategically aligned to legal control of measuring instruments was developed to map and identify repaired measuring instruments. Since the system implementation in 2012, an increase of 27.6% is observed in after repair verifications of fuel dispensers and 104.8% for non-automatic weighing instruments, contributing to decrease economic distortion in trade.
There are several different notations available in the market to business process modeling. An adequate business process model tool allows the understanding regarding the several operational flows inside an organization. This article has two objectives: first, to identify and to compare alternative business process modeling notations; second, to select an adequate notation to be applied in the modeling the business process of accounting system to higher education entities. Then, a literature review was carried out, including a rigorous research in indexed database. We also tested the available tools based on BPM model. Among the studied notations the BPMN was selected since it demonstrated to be the more adequate notation for complex processes once it contains a wide variety of symbols, which are easily comprehended.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.