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A gestão baseada em atividades na prestação de serviços contábeis a grandes empresas industriais
| Content Provider | Semantic Scholar |
|---|---|
| Author | Braga, Yuri Gagharin De Assis |
| Copyright Year | 2003 |
| Abstract | Braga, Yuri Gagharin de Assis. The Gestao based on the activities in the rendering of accounting services to great industrial companies. 2003. 192p. Paper (Master’s in Production Engenineering) – Postgraduation Programme in Productinon Engineering, UFSC, Florianopolis. The main goal of this research is to verify the results about the aplication of using Activity Based Management when services are rendered to industrial companies of great load. At first the Theoretical foundation, in which the concepts related to accountancy as an information system are demonstrated briefly. Aspects of the outsourcing phenomenon are broached since the analysis unit is inserted in this context. And, the cost per activities (ABC) is broached as an instrument that builds up the useful database to the Activities Management (ABM), dealing with the company concept as sequence of activities. Then it presents the concepts related to the ABM management, determining its influence over the companies that provide services. Next, based on the theoretical foundation presented, it’s proposed how the implementation of the Activities Management tool would be applied in the area of Financial Operations of Great Industrial Companies in the specific situation of Gesco. Case study, in which Gesco is presented as a division of the Business Solutions do Brasil Inc. company, part of Fiat group, that works in the outsourcing market, controlling activities transferred by great industrial companies. This study broaches topics related to the accountancy and financial services execution process made in the area, denominated Financial Operations of Great Industrial Companies, which belong to Gesco. One of the current methodologies used to verify the costs in Gesco is illustrated. The Activities Management is presented, more specifically the analysis stage of activities as a tool for making decisions. The application of the activities analysis in the specific case of the area of Financial Operations of Great Industrial Companies is also shown. For this, a survey of the principal activities, the 13 respective routers, and the integration of these activities with the companies that transferred the services to Gresco, is made. One of the cost applications and some results achieved with the application of the analysis per activities in the studied analysis unit. Finaly it talks about the Conclusions and recommendations, in which the main statements and the potential benefits Gresco could have with the application of the Activities Management and the pertinent counseling. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://repositorio.ufsc.br/xmlui/bitstream/handle/123456789/86344/227042.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
