O papel da contabilidade analítica na gestão das organizações

Abstract

Cost accounting is a technique for collecting and processing data that assists managers in taking some decisions during the management process. However, the use of this technique has not been common in many organisations, which means that some decisions that could have a strong support in cost accounting are taken empirically and intuitively. In an economy where market forces are active, where cost and product quality are fundamental to success, this procedure is risky, to say the least. Decisions must be based on the analysis of the reality in which they are taken. The work is markedly theoretical, which illustrates the role and importance of cost accounting in the management of organisations. A bibliographic research was carried out, through which the role and the importance of cost accounting as a management support tool is theoretically grounded and the methodologies and techniques of data collection and processing, as well as the different cost calculation systems, are presented. After this theoretical presentation, it is shown, through an example, how the techniques and systems proposed can be applied in reality, the results that can be obtained and how to use them in the decision-making process, although without arriving at the calculation of costs and results. The example is that of a medium-sized industrial company that does not have an analytical accounting system working according to the established rules. In this unit it was observed how the management is done and the main problems that the company faces, having concluded that the management is done empirically in general and that there are several aspects of the functioning of the company that are unknown to the management.Taking the theoretical aspects developed, it was sought to see to what extent the information provided by analytical accounting could assist the managers of the company in solving the problems of the company and with a view to improving management. Having verified that Y>accounting can play an important role, we tried to structure an annual accounting system.