Sistema de custo padrão e análise de sua contribuição ao processo de gestão estratégica de custos

Abstract

Abstract: This dissertation intends to show how to make "Strategic Cost Management", a philosophy that permeates every organization. A costing method with an emphasis on Standard Cost is used to make cost planning and control decisions and can assess the company's progress in moving to a "Strategic Cost Management" system. The focal point is how managing the Standard Cost System can be strategically relevant. Cost data and other financial information is useful in designing and implementing superior strategies to gain competitive advantage. A Standard Costs management tool used to increase revenues, reduce costs and position businesses. Actual Costs are compared to Standard Costs to obtain variance. "The Variation" helps the feedback process in directing attention to the areas most in need of investigation. Managers conduct variance analysis to decide a necessary action to improve the implementation of a decision model, or decide to change the model or forecasting method. As important as a Costing Method is, every business must also think about its profitability in terms of the entire 'Value Chain', of which it is just one part. The links in the chain have to be costed and analyzed both above and the suppliers as well as the links below, to the customers who are the end users. It is also important to know what a "Value Chain" is and why it is such an important concept in Strategic Cost Management. So Standard Costs are used building budgets and feedback systems, they help managers forecast and provide a framework for judging performance.