A  REPERCUSSÃO DA GESTÃO OPERACIONAL DE CUSTOS NAS FINANÇAS EMPRESARIAIS DE MICRO E PEQUENAS EMPRESAS

Aline Aparecida de  Oliveira; Anaélia Viegas  Aguiar; Ednei Magela  Duarte; Evelyn do Carmo Ferreira da  Silva; Maria Luísa Faria  Braga; Milena Faria Campolina  Camargos; Renata Freitas da Silva

A REPERCUSSÃO DA GESTÃO OPERACIONAL DE CUSTOS NAS FINANÇAS EMPRESARIAIS DE MICRO E PEQUENAS EMPRESAS

Autores

Aline Aparecida de Oliveira Faculdade de Pará de Minas- Fapam
Anaélia Viegas Aguiar Faculdade de Pará de Minas- Fapam
Ednei Magela Duarte Faculdade de Pará de Minas- Fapam
Evelyn do Carmo Ferreira da Silva Faculdade de Pará de Minas- Fapam
Maria Luísa Faria Braga Faculdade de Pará de Minas- Fapam
Milena Faria Campolina Camargos Faculdade de Pará de Minas- Fapam
Renata Freitas da Silva Fapam

Palavras-chave:

Micro e pequenas empresas. Gestão de custos. Finanças.

Resumo

As micro e pequenas empresas sempre procuram formas para aumentar os lucros e reduzir as despesas. Para isso, é fundamental que gestores e administradores tenham o conhecimento do impacto que uma boa gestão de custos tem sob os resultados da empresa.O administrador precisa conhecer seu próprio negócio, para que haja uma boa compreensão dos custos gerados na empresa. O conhecimento dos custos e sua boa operacionalização, contribuem para uma gestão financeira adequada, onde os gastos são controlados e a saúde financeira da empresa é sempre verificada e mantida. A importância da gestão de custos em micro e pequenas empresas é uma necessidade tanto no setor contábil quanto no administrativo, pois é através do controle dos custos que se parte para as tomadas de decisões.

Referências

ANSOFF, H.I. & DE CLERCK, R.P., HAYES, R.L.; Do Planejamento Estratégico a Administração Estratégica. São Paulo: editora Atlas, 1981.

ARTIGO: Análise do Conceito de Contabilidade de Custos Diretos e Indiretos. Disponível em: https://www.fasul.edu.br/projetos/app/webroot/files/controle_eventos/ce_producao/20151026-234734_arquivo.pdf/ acessado em: 11-04-2021

ASSAF NETO, Alexandre. Finanças corporativas e valor. 7. ed. São Paulo: Atlas, 2014.

Barbosa, L. R. J. e Jackiu, B. P. (2010) Administração Micro e Pequenas Empresas. Editora Elsevier, Rio de Janeiro, Brasil.

BOLWIJN, P.T. & KUMPE, T.; Manufacturing in the 1990's - Productivity, Flexibility and Innovation. Long. Range Planning, Vol. 23, No. 4, pp. 44-57, 1990.

BRUNSTEIN, L; Avaliação e Perspectivas da Area de Gerência da Produção. Anais 140.

ENEGEP, VII, João Pessoa, PB, pp. 1295-1304, 1994.

CAMARGO, Camila. Planejamento Financeiro. 2. ed. Ibpex, 2009.

FONTOURA, Fernando Batista Bandeira da. Gestão de custos: uma visão integradora e prática dos métodos de custeio. São Paulo: Atlas, 20

FONTOURA, Fernando Batista Bandeira da. Gestão de custos: uma visão integradora e prática dos métodos de custeio. São Paulo: Atlas, 2013.

GIL, Antônio Carlos. Como elaborar projetos de pesquisa. São Paulo, Atlas,1996.

GITMAN, Lawrence J. Princípios de Administração Financeira. 12. ed. São Paulo: Pearson Prentice Hall, 2010.

Hisrich, R. D. e Peter, M. P. (2004). Empreendedorismo. Editora Bookman, 5ª Edição, Porto Alegre, Brasil.

HOJI, Masakazu. Administração Financeira. 2. ed. São Paulo: Atlas, 2000. IUDÍCIBUS, Sérgio.

MARTINS, Eliseu. Contabilidade de custos. 10ª Ed São Paulo: Atlas, 2010

PORTAL ADMINISTRADORES. Custos e Formação de Preços. Disponível em: https://administradores.com.br/artigos/artigo-custos-e-formacao-de-precos/ acessado em: 11-04-2021.

ROSS, S. A., WESTERFILD, R. W., JAFFE, J., & LAMB, R. Administração financeira.

SANTOS, Aline Alves.et al. Gestão de Custos. Porto Alegre: ABDR, 2018

Schumpeter, J. A. (1982). Teoria do Desenvolvimento Econômico. Editora Abril Cultural, São Paulo, Brasil.

SEBRAE (2017). Anuário do Trabalho na Micro e Pequena Empresa 2015. [Em linha]. Disponível em: https://www.dieese.org.br/anuario/2017/anuarioDosTrabalhadoresPequenosNegocios.pdf.

Downloads

Publicado

2021-12-06

Edição

v. 1 n. 1 (2021)

Seção

Artigos

Licença

Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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PKPApplication.execute() % line   71, file: index.php

                                                                  ADOConnection.CacheExecute(3600, SELECT 				o.submission_id, 				MAX(s.context_id) AS journal_id, 				MAX(i.date_published) AS i_pub, 				MAX(p.date_published) A..., Array[2]) % line  132, file: DAO.inc.php
                                                               DAO.retrieveCached(SELECT 				o.submission_id, 				MAX(s.context_id) AS journal_id, 				MAX(i.date_published) AS i_pub, 				MAX(p.date_published) A..., Array[2], 3600) % line   91, file: ArticleSearchDAO.inc.php
                                                            ArticleSearchDAO.getPhraseResults(Object:Journal, Array[1], null, null, , 500, 1) % line  202, file: SubmissionSearch.inc.php
                                                         SubmissionSearch._getMergedPhraseResults(Object:Journal, Array[1], , null, null, 500, 1) % line  147, file: SubmissionSearch.inc.php
                                                      SubmissionSearch._getMergedKeywordResults(Object:Journal, Array[4], , null, null, 500, 1) % line  195, file: SubmissionSearch.inc.php
                                                   SubmissionSearch._getMergedPhraseResults(Object:Journal, Array[4], null, null, null, 500, 1) % line  147, file: SubmissionSearch.inc.php
                                                SubmissionSearch._getMergedKeywordResults(Object:Journal, Array[3], null, null, null, 500, 1) % line  133, file: SubmissionSearch.inc.php
                                             SubmissionSearch._getMergedArray(Object:Journal, Array[1], null, null) % line  264, file: SubmissionSearch.inc.php
                                          SubmissionSearch.retrieveResults(Object:Request, Object:Journal, Array[1], null, null, null, Object:DBResultRange, Array[1]) % line   92, file: RecommendBySimilarityPlugin.inc.php
                                       RecommendBySimilarityPlugin.callbackTemplateArticlePageFooter(Templates::Article::Footer::PageFooter, Array[3]) % line  107, file: HookRegistry.inc.php
                                    HookRegistry.call(Templates::Article::Footer::PageFooter, Array[3]) % line 1256, file: PKPTemplateManager.inc.php
                                 PKPTemplateManager.smartyCallHook(Array[1], Object:Smarty_Internal_Template) % line   43, file: 42362804174f266c598cdb32c3208fc745b92101^1c372c95cd85572e0fbc9a53d0323a0b229cfc78_0.app.frontendpagesarticle.tpl.php
                              content_6730d966be8d48_18160389(Object:Smarty_Internal_Template) % line  123, file: smarty_template_resource_base.php
                           Smarty_Template_Resource_Base.getRenderedTemplateCode(Object:Smarty_Internal_Template) % line  114, file: smarty_template_compiled.php
                        Smarty_Template_Compiled.render(Object:Smarty_Internal_Template) % line  216, file: smarty_internal_template.php
                     Smarty_Internal_Template.render(false, 1) % line  232, file: smarty_internal_templatebase.php
                  Smarty_Internal_TemplateBase._execute(Object:Smarty_Internal_Template, null, 42362804174f266c598cdb32c3208fc745b92101, null, 1) % line  134, file: smarty_internal_templatebase.php
               Smarty_Internal_TemplateBase.display(frontend/pages/article.tpl, null, 42362804174f266c598cdb32c3208fc745b92101, null) % line  924, file: PKPTemplateManager.inc.php
            PKPTemplateManager.display(frontend/pages/article.tpl) % line  292, file: ArticleHandler.inc.php
         ArticleHandler.view(Array[1], Object:Request) % line  391, file: PKPRouter.inc.php
      PKPRouter._authorizeInitializeAndCallRequest(Array[2], Object:Request, Array[1], false) % line  231, file: PKPPageRouter.inc.php
   PKPPageRouter.route(Object:Request) % line  143, file: Dispatcher.inc.php
Dispatcher.dispatch(Object:Request) % line  281, file: PKPApplication.inc.php
PKPApplication.execute() % line   71, file: index.php

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