Organização contabilística das empresas industriais: uma proposta para a Kanes

Abstract

The company's cost control system is an instrument that provides managers with information on the costs incurred in the development of the activity. The modern company is inserted in a constantly changing economic, social and political environment, in addition to its organic structure being decomposed by several hierarchical levels. In this context, it must have information that contributes to the good performance of its activity, therefore to the efficiency of its management and to support its decisions. Many companies only have financial accounting. This, by its nature, gives a global and synthetic view of the financial situation at the end of a certain period. Now, the data obtained from the financial accounting are not a sufficient basis for sustaining the decisions taken; it is necessary that the information on costs and income is supported by data and, for this reason, it is imperative in any organization to have a cost control system, that is, an analytical accounting system that provides information on internal exploration. The inexistence of analytical or management accounting in the industrial company does not allow knowledge of the cost of manufactured products, an important basis for setting the sale price; costs by activity centers; results by products and cost centers; valuation of stocks, etc. It was in the hope of helping company managers that the development of the accounting information system for the Kanes company emerged and materialized as a thesis work theme. The work was developed in two parts: a theoretical one carried out through biographical research and another practical one, where an industrial company without analytical accounting was chosen, but whose dimension and objectives justify the implementation of a cost control system that allows the provision of information important for making management decisions. Company managers need to obtain timely, clear and objective management information in order to be able to carry out tasks such as planning and controlling activities.