Aplicação dos custos padrão no setor empresarial: uma revisão da literatura (1991-2023)
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https://doi.org/10.5281/zenodo.13204664Palavras-chave:
custos, controle de produção, gestão de recursos, tomada de decisõesResumo
O objetivo deste artigo de atualização é conhecer o grau de aplicação dos custos padrão no setor empresarial a nível mundial, efetuando uma revisão da literatura entre 1991 e 2023; partindo da tese de que um sistema de custos é um aspecto fundamental para as empresas, sua determinação está a cargo da gerência, que espera obter informações oportunas e adequadas por meio deste, permitindo cumprir com as metas estabelecidas. Metodologicamente, utilizou-se um enfoque descritivo, quantitativo e documental para analisar diferentes artigos onde foram realizadas pesquisas com empresários para conhecer a utilização dos custos padrão, suas vantagens e ferramentas contemporâneas adicionais usadas em conjunto. O principal achado indica que o grau de aplicação dos custos padrão é importante a nível mundial, sendo que no Reino Unido e em Dubai atinge percentuais de 90% e 77% de utilização, respectivamente. Como vantagens do uso dos custos padrão estão: o controle orçamentário e de gestão, a ajuda na tomada de decisões e redução de custos; é também substancial indicar que, em conjunto com os padrões, utilizam-se o Custeio Baseado em Atividades (ABC), Just In Time (JIT), Gestão da Qualidade Total (TQM), Balanced Scorecard (BSC), Manufatura Enxuta e a Teoria das Restrições (TOC).
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