Proposta de uma abordagem hierárquica para projeto e/ou escolha do sistema de custeio da produção em função da complexidade do processo produtivo.

Abstract

This study aims at proposing a hierarchical approach in order to design and choose the production costing system according to: the business strategy of the corporation; the production system; the production control system; the kind of managerial decisions that will be supported by the production costing system. The hierarchical approach we propose comprises the criteria that will be used as benchmarks in the decision making process in order to choose or design a system for production costing. Besides verifying the proposal through logical argumentation, one of the main aims is to illustrate the suitability of the proposal in case studies. The research has adopted a qualitative approach and the broad method applied is the inductive method. The kind of research developed in this project is exploratory and descriptive. In the first phase of the research, the theoretical-conceptual method was adopted; in the second phase, the case study method was chosen. Starting from the proposal of a hierarchical approach in order to project/design and choose the production costing system, and followed by analysis and description of production systems, production control systems and decision-making processes, it is expected that this research will show the interrelationship between production systems, production control systems and production costing systems. This in turn will lead to a change in the decision-making process in relation to the way in which the costing system is chosen, giving joint responsibility to production and financial functions, as well as contributing positively and effectively to the development of theory.