As you are now competitive, more and more organizations are implementing modern strategies of costs. To these new principles of management, we associate a set of techniques that you share and that organizations are also beginning to master, assuming that managers are forced to rethink their management process or not. These advances in organizational technologies, therefore, are not adequately accompanied by practical practices of control and custody.
Or the traditional paradigm of demonstration management is insufficient for organizations to succeed in an environment of extinction of market reserves, of intensive use of information technology and of the change of profile of two clients. In search of solutions these organizations are trying to apply new methods of work and investing in new technologies to improve the performance and quality of two services provided. This sense, or system of contest for activities made by ABC, arose to provide more accurate information.
This methodology allows a more effective control of two expenses and indirect costs, not only treated by products, but also by activities.
1 - Introduction
In relation to costs that have become more important than ever in the management of organizations, the opening of the market as a consequence of two quick steps to globalization. This is an environment or environment of extreme competition, unlike most companies, which are inserted by managers to look for a series of resources that are available to assist the non-processors of the management process. This concern is not pertinent to those companies that work with tangible products, but also to those that provide services to their clients, as in the case of an educational institution.
Os sistemas de contabilidade gerencial são inadequados para o contexto competitivo vivificado pelas organizações na atualidade. Eles são falhos por na conseguirem definir com precisão a relação entre o custo dos diversos recursos – funcionários, professores, equipamentos e instalações – e os cursos e os clientes atendidos.
A rapid technological change, a high global competition and a huge capacity for information processing require organizations to adopt management accounting systems that allow them to survive on site. Assim, in accordance with Johnson and Kaplan, (1998) to an analysis of custo deixa to be seen as a process of evaluation of the financial impact of decisions managerial and assumes a greater amplitude as an element of consistent information for or development of superior strategies in order to achieve Competitive vantagens sustain you.
Amongst the various methodologies for managing and controlling costs, or Activity Based Cost - ABC (Custeio Baseado em Atividades) we stand out not only academic and business. By identifying two interests with the activities of the organization that will measure or perform, it is possible to recognize and distinguish the activities that add value to the clients.
Using ABC, it will identify the total custo of the institution, of each department, of each course, of each semester, and finally, custo of each one.
2 - To account of custos
No seculo XX, with the growing complexity of the business world to the accounting of costs passed to be a weapon of control and managerial decision, being used without planning, control in a decision-making.
Leone (1997), says that accounting of costs is an integral part of accounting, being an available and powerful instrument because it uses, in its development, the principles, the criteria and the fundamental procedures of the accounting science. Manage to solve problems and produce vital information for accounting purposes, because it is not co-ordinated and articulated as the fundamental principles of accounting, it is not useful for nenhuma.
Custody accounting is strictly linked to managerial accounting, therefore, it is based on decisions made by management reports, only on the basis of systems of custos endorsed by entities.
According to the Institute of Management Accounting apud Atiknson et al (2000), accounting management or the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of financial information used by the administration to plan, endorse and control within a company and ensure appropriate and responsible use of your resources.
Through the management accounting council, it is noted how important it is to manage the costs, or, as the information, two costs attributed to certain activities, you can manage the expenses, because the accounting of costs is necessary, given that the administration needs to control atual and planning for future years.
2.1 - Custeio methods
Custeio são processos methods to identify or custo unitário of a product, splitting two direct and indirect costs. Basically there are three methods of support, based on the classification and behavior of two costs and expenses. São eles: Custeio por Absorção, Direto ou Variável e Custeio Based em Atividades.
As methodologies of apuração do custo dos produtos, custeamento direto / variável e custeamento por absorção, são considered classic, na theory of accounting of custos. The foram developed unwrapped we conceitos of custos with different behaviors em relação à quantidade produzida, ou seja, nos custos fixos e variáveis.
Or custeio por absorção e custeio direto, Segundo Horngren (1986), são duas idéias opposas. Either cost by absorption means that the indirect manufacturing costs are not included in the stock, on the contrary, or direct cost means that these costs are not included in the stock. Either cost for absorption or more used oil from false hair for external audit, embor or increased use of the direct supply facilitate the measurement of the performance of two costs.
Pamplona (1993) says that the traditional system of custos has as characteristics the use of a method of appropriation of custos in two stages:
Ö No first stage indirect costs are imputed to the health centers through various rate bases such as, for example, quantity produced, hours of direct work, value of direct work, area occupied, value given. production, power of machines, etc.
Ö In the second stage, the cost of two separate cost centers through a volume base, which is always hours of direct work. Other bases used for this appropriation are: machine hours, custody of direct work, quantity and value of raw material. Figure 1 illustrates or flows the traditional system.
Figure 1 - Flow of the traditional court system
It can be seen that the figure above, the auxiliary, support, and service centers, distributed their costs to the production centers and these, for their time, appropriated their costs to the objects of cost, through the bases of rateio cited.
The activity-based process arises as an administrative tool, its use may be a complement to traditional systems, being a management tool of the city, much more so than the use of products and management processes of reengenharia.. It is an essential element for the management of the company, as it allows the evaluation of economic and operational performance.
He analyzes the costs, tracking the expenses of a company to analyze and monitor the various consumption routes of two resources, through the determination of two managers of costs, being indispensable for the measurement of pre-defined activities. It is a system for the maintenance of products and services based on the activities carried out by the company during its manufacturing process and / or production of services.
3 - Accounting by Atividade
At the accounting for activities, I saw or found two new administrative councils that focused on quality, competitiveness and cost. She tries to identify the contribution of each unit to the overall result of the company. Assim, evidenced ficam as activities that contribute positively to the total result of the company, guaranteeing its efficiency.
In accounting for activities, regardless of their importance, no decision-making process was carried out by the companies, especially for emphasizing the costs of each activity necessary for the manufacture of two products.
Nakagawa (1993) highlights its importance on three aspects, namely: discrepancy or manufacturing process; establish a common denominator between the accounting of costs; a viability of activities that do not add value.
In order to understand the accounting for activities, it is necessary to clarify or mean the following words: functions, activities and tasks.
Not that I say I respect the functions Berliner & Brimson (1992) explains that a function is a group of activities that fear a common objective within the business. For example, in order to physically manufacture a product, it consists of a finite set of individual activities that change into a material form, using only a small dimension, taking care of its polution and providing montages of materials or materials. A functional vision is, with frequency, significantly different from an organizational vision, once its purpose is to identify homogeneous activities, as many organizational units are frequently based on fathers as well as managerial talent and specialization in product lines.
In this way, functions can be decomposed into processes that constitute activity sets.
When dealing with activities, Nakagawa (1993) explains that it is only those years that have become necessary to achieve the goals and objectives of the function. Taking into account this definition, the manufacturing processes can be considered as activities. For example, feito trabalhos through machines, thermal treatment, montagem, etc. Ativities can also be defined in terms of informative elements necessary for the performance of activities and geração do produto. Ativities, for their time, can be decompostas em tarefas, subtarefas e operações.
Not that it concerns tarefas, Berliner & Brimson (1992) said that they are the elements of work of an activity. It denotes hair exposed that funções, atividades e tarefas tem relação entre si.
Such, too, can be seen in Nakagawa (1993) that identifies these elements by presenting or following an example:
- Ö Função - Performance to manufacturing Ö Atividade - Produces small parts using machines, usinagem, finishing, assembly, packaging, etc.Ö Tarefas - Carry out furos etc.Ö Element - Work order, informative drawings for or process, number of parts, etc.
Assim, or accounting system for activities will provide information on the level of activities, primary and support, process, products and customers. Ele must inform you about two different attributes of objects that are being measured, in order to enable strategic management of those costs.
Hardman (1992), to approach or accounting system by activities, emphasizes that: “accounting for activities means collecting all the financial and operational information related to the activities of the company, raising-considering the financial information related to custo custo da activity, together with the operational information to which it refers, such as tempo, qualidade, flexibilidade, calculating-se or value of the activity as for example:
“Department - Purchase
Process - Purchase of Material
Atividade - Issue purchase order
Custo de activity - US $ 100,000
Gerador do Custo - Number of purchase orders issued
Quantidade de Saidas - 1,000 purchase orders
Custo de saída - US $ 100”.
In this way, the second Robles Jr. (1994) to simultaneous accumulation of costs in several activity centers provided by the accounting by activities, will allow strategic management of costs, calculated, when necessary, or total and unit custody two services by centers of activities. Obviously, accounting by activity requires an adequate support, in virtue of accumulating costs by activity center, by processes and also by products.
It is emphasized that the efficiency of a company depends, essentially, on the activities that are carried out, by each group especially, the organization.
In this sense, Berliner & Brimson (1992) explain that accounting for activities is a matter of collecting significant information from business.
When collecting information, a proper environment is created for the identification and elimination of two wastes, which are elements that are incompatible with the trends in the market. This identification of wastes, mainly, by means of an analysis of the value of the activities performed. Initially, an attempt is made to identify which customer or user of each activity, and then to endorse that activity represents some value for the identified user. It must be stated that the client of each activity can be internal or external to the company. Or a client of the sale and external process, or an official in charge of giving a segment to the activities developed by one of the other employees of the company and an internal client, whose satisfaction depends on the quality of the activities previously carried out.
A classificação das atividades quanto à aggreção do valor e um un point de grande highlighted in the analysis of the process. From then on, it is possible to start analyzing or that it is superfluous and that it is essential, obtaining, as a matter of fact, a more certain orientation with regard to what can be eliminated or simplified. Nessa assessment, to basic question to be answered with respect to each activity and what value is that activity for my client?
Robles Jr. (1994) emphasizes that it is opportune that accounting by activity allows us to detail the processes by entering several departments in which the same process is linked. This possibility refers to matters of third party taking, depending on economic or political pains, in case the company decides to concentrate its efforts solely and exclusively on our social objectives.
Therefore, this system is very powerful, as it is traditional, because it allows you to create a lot of information that transcends the limits of the department or custody center, as in traditional accounting.
Assim at the beginning, what does not add value should be removed. Still, it is always going to be possible, hair less immediately. In the meantime, as products and production processes become more profitable, it is expected that a crescent number of activities will be of value to the customer or may be terminated.
In this sense, Padoveze (1994) explains that the company is in need of determining what internal activities it wants to process internally, in order to achieve greater managerial efficiency. Thus, various activities for the company can also be developed by external suppliers to the company. Dessa maneira, has the possibilities of the managers of all the internal activities will confront or value two products or services generated by activities, as a market reference and assim opting to oil their products, or services internally generated by business activities.
The final result of the company will be the result of each activity. Such a form, or the best result of each activity, will lead to the best result of the company and the maximum business efficiency. As for the achievement of each activity and the need for a series of operational, economic, financial transactions, the efficiency of each transaction will also lead to the maximum efficiency of each activity, which will lead to the efficiency of each administrative unit (departments, for example) Higher efficiency gives a company like everything else. Or I make the management accounting system fundamental that each activity is responsible for its results and not for its costs. The costs of each activity are just the resources consumed to generate the products and services that are the responsibility of each activity.
Since I attached here exposed, I infer that, in addition to measuring more correctly the events, objects and transactions of a company, to accounting for activities that are concerned, it is also related to the quality of the information provided, or to its representation for or decision maker. Isso, pois, that in the form of an endowed measurement it is able to motivate managers to make decisions that privilege the activities whose performance they have as an objective to create value for clients and optimize or profit for investors.
4 - Or course based on activities - ABC
Or a traditional custeio system, based on volume, it has been designed and developed for companies that present or a production system by process. Já o custeio based on activities (ABC) was conceived for companies that will require a great deal of agility to meet the demands of two clients, this being a huge variety of products and of lesser quantity.
A perception of the superiority of ABC is demonstrated by Nakagawa (1993), or to affirm that the system of custody based on activities does not differ from the system of custody based on volume as soon as it changes the bases of allocation of costs, but also on the basis of identification. custos for activity and gives way to crazy products through more number of bases.
- Either ABC is concerned about the appropriation of two product years, being a custodial system that stands out for detailing, mainly, the indirect costs. Or ABC is trying to minimize the impacts of inadequate allocations, through the provision of required activities for product hairs ou other activities operational.
Padoveze (1994) explains that: “o custeamento based em atividades (Custo ABC), do inglês ACTIVITY BASED COSTING, tries to improve or custeamento two products, through correct measurements, two indirect fixed costs, in addition to generating activities of costs, for accumulation to or guard two different products of the company ”.
- Or ABC is not concerned with segregating costs and expenses, but it tries to separate activities that add value to days that do not add value to products. Campiglia (1994) highlights that activities that add value are only those that absorb resources transforming them into products or services that are compatible with the needs of two clients.
Segundo Beuren (1992) activities that do not add value to a product, it can be said that the one that was removed, will not imply alterations to the attributes of the product, such as quality, performance, recognized value, etc. Reasoning in terms of production, it can be identified as activities that do not add value to those that fazem as the products (raw material, products in elaboration and finishes) fiquem unemployed in the company.
In this sense, Robles Jr. (1994) explains that: “activities that do not accent more value usually include those activities considered 'meio' and also some 'fins' activities. As support activities (meio) we can be melhoradas through new methods até mesmo launching more than two computer resources, which shorten the queue of data and trazem maior reliability to its information processed. Therefore, the costs with activities that do not add value, can not be eliminated, they must be reduced in any way you can.
Note that ABC is not just focused on numbers. Isto é, ele não is exclusively concerned with monetary aspects, but tries to contemplate physical aspects of activities, analyzing cats, activities and processes.
Not that I say I respect the definition of activities Nakagawa (1994) says that in a restricted sense, activities can be defined as a process that adequately combines weight, technology, materials, methods and its environment, aiming at the production of products. In the broadest sense, meanwhile, the activity does not refer only to the manufacturing process, but also to the production of projects, services, etc., as well as many more support to these processes, and in its simplest form: process of a transaction. This can be described in terms of resources, inputs, products and procedures.
Therefore, not the ABC system, it is the activity that is carried out in a company, consuming resources, to concretize a process, being that to reach its end, all activities consume resources (material, work-technology, technology). combining these resources in order to obtain specific results: products and services.
Defined as activities that consume resources and, therefore, that we absorb costs, or the ABC system starts by measuring the consumption of activities that each product absorbs. For this, it must be in a hurry or custo by fator gerador de custo e, em followed, in a hurry or custo by atividade.
Or the activity-based costing system (ABC - ACTIVITY BASED COSTING), second Kraemer (2000), triggered a great advance in the management and measurement of the aforementioned activities and did not cost two products. Or ABC uses specific allocation bases for each activity, as a goal to measure the amount of resources consumed by products during its production.
For the evaluation of the profitability of product lines, it is possible to appropriate the custodian of the products, as well as industrial support activities and administrative activities. Segundo Nakagawa (1994): no custeio method based on activities ou ABC, assumes as a presupposition that the resources of a company are consumed by its activities and not the hair products it manufactures. The products arise as a consequence of the activities considered strictly necessary for manufacturing and marketing, and as a way of meeting the needs, expectations and needs of two clients.
It is pressupõe that the ABC system does not assume that the activities consist of resources (costs) to the level of processes. Já os produtos consome atividades em vários graus, depending on the level of difference from these.
Ernest & Young, Sotec, in CRC / SP - Management Accounting Course (1993) presents the main purposes of the ABC system, as follows: “- Determination of custody of products - Formation of price; - support for strategic decision-making; - support for activity and product plans ”.
Initially, therefore, all the directors (causes) of custos are identified and then carried out to allocate two custos to their activities. It is the same way that traditional systems, not ABC, many iterations of CIF can not easily be identified with the activities that you want to use.
For the end, it is related to the benefit of the selection of an information system of fundamental importance. Logo, a company that wishes to implement or a custodial system due to its activity, that three parcels are considered indirect costs of full production or full custody of the company, as well as, it must be producing not less than a variety of products and clients that must be diversified.. Considering that this type of company tends to present serious distortions, not the traditional cost of its products or services, requiring, for that reason, more sophisticated techniques for the control of its activities and products for decision-making.
Second Koehler (1994) or custeamento por atividade (ABC), when used in the planning stage, was very useful as a guide for various strategic decisions, including fixation of prices, search for sources of suppression, introduction of new products and adoration of new developments. ou new manufacturing processes.
Bornia (1991) highlights some vantagens that the system offers to managers, namely: the information provided by ABC serves to direct attention to the activities responsible for the costs of two products, making it possible to visualize two impacts caused by decisions and to control two indirect costs.. To capacity of performance of the activities, ou seja, or number of transactions possíveis of serem carried out by them, it will be able to be determined through the accompaniment no time gives "performance" two months. This way, in case of certain activity, it can be accompanied, drawing important information for the production company.
In the same way, other relevant information for the production management can be found. For example, the unit costs of activities can be used as a measure of performance (efficiency) as well as being able to be accompanied by time to reveal where the changes are taking place, in addition to serem úteis em orções e simulações.
Ainda, nesta mesma linha de raciocínio, Nakagawa (1994) said that when it was said that or ABC is a ferramenta that helps managers to discover the broken consumption of two resources of the company, they are looking for reality, put their information in front of them Very important for your decisions. Based on their own activities and products that managers do very often, or ABC shows with clarity and transparency of the costs of these activities and products ”.
It should be noted that the ABC system allows managers to have more conditions to administer their responsibilities, since we find it easier to identify the issues that are relevant to a major role of decisions. This information is important for making important decisions, especially not that it refers to the fixing of prices, administration of relationships with clients, product projects, process processes, production mix, acquisition, technology, etc.
5 - As instituições de ensino superior
A long time ago, the Institutions of Ensino Superior - IES did not worry much about managing two seus costs, so it was very difficult to get any of its courses, or that it allowed the costs to be easily absorbed by the recipes from the monthly payments. As an emergence of new institutions, and with the globalization of the economy, or because some of the institutions have become more demanding than the services that are offered, both for infrastructure - activities, as a teacher in the classroom. classroom - atividades-fim.
As semi-profitable entities, according to Drucker (1994), they are agents of human change. Your product is a cured patient, a child who learns, a youth who transforms into an adult with self-respect, or seja, to the transformation of a life, I have a clear role to play in the community that I serve; and causing social changes. It develops a series of activities, using resources obtained from the economic and social system or which, for its time, will meet "after" or "final product" of this process: people served. Assim, the resources, the activities (processes) and the products are, in short, integral parts of a set working harmoniously to achieve its objective.
As IES wants individuals, wants publics, as with lucrative ends, they are organizations established to offer benefits to society. These benefits are of a social, cultural, economic, educational, technological and moral nature. Their existence is only felt when they are really contributing to or developing the community.
They develop their activities and interaction constantly as an environment, not which are inserted, press on their continuity. This interaction with other entities and their various forms or centrum where they must be found.
To miss the IES and place products, services and social contributions at the disposal of the community of the government, satisfying their needs. It is through the determination that the set of activities is intended to be developed and, consequently, which are the products, services and social contributions that will be available to the society. A missão exerce a function of guiding and delimiting or field of ação da gestão organizacional.
As IES são as great responsáveis hair progresso and development das civilizações. It is a place of propagation of culture. É um espaço that promotes criatividade ea descoberta. It must be a producer and innovator center of conhecimento, not just for or consumption, but for a re-creation, in such a way that conhecimento generates conhecimento, ou seja, as research activities, which are the main component of scientific-technological renovation.
As IES feared for the end of the second or Art. 43 e Inciso, da Lei 9.394 / 96:
«I - stimulate the cultural creation and development of the scientific spirit and reflective thinking;
II - to train graduates in different areas of training, suitable for insertion into professional sectors and for participation in non-development of the Brazilian society, and to collaborate in their continuous training;
III - to encourage or work on scientific research and investigation, aiming at the development of the science and technology of the culture and the diffusion of culture, and, therefore, the development or understanding of the homem e do meio em que vive;
IV - promote the dissemination of cultural, scientific and technical knowledge that constitutes the patrimony of humanity to communicate or know through teaching, publishing or other forms of communication;
V - raise or permanent desire of cultural and professional apperformance and make possible the corresponding concretization, integrating the knowledge that will be acquired with a systematizing intellectual structure of the creation of each generation;
VI - stimulate or connect two problems of the present world, in particular you are national and regional, provide specialized services to the community and establish themselves with this relationship of reciprocity;
VII - promote extension, open to the participation of the population, aiming at dissemination of the conquests and benefits resulting from the cultural upbringing and from the scientific and technological research created in the institution. »
On the other hand, higher education will include the following courses and programs, all open to specific clients and perfectly identified second to Lei:
- Seqüenciais courses by field of knowledge, postgraduate graduation: and extension.
Já o Art. 53 of the aforementioned Federal Law, says that: it does not exercise its autonomy, it is only attached to universities, it is prejudiced by others, as follows attributes:
«I - create, organize and extinguish, at its headquarters, higher education courses and programs planned in this Law, obeying the general rules of the Union, when applicable, of the respective teaching system;
II - fix the curricula of six courses and programs, observed as relevant general guidelines;
III - establish plans, programs and projects for scientific research, artistic production and extension activities;
IV - fix or number of vague according to institutional capacity and the requirements of the mean;
V - elaborate and reform its statutes and regimes in accordance with the relevant general norms;
VI - confer graus, diplomas and other titles;
VII - sign contracts, agreements and agreements;
VIII - approve and execute plans, programs and investment projects referring to works, services and acquisitions in general, how to administer income according to institutional devices;
IX - administering the returns and of the dispositions in the manner foreseen, not binding on the constitution, nas leis and respective statutes;
X - receive subsidies, doações, heranças, legacies and financial cooperation through agreement with public and private entities ”.
As any other type of organization of the IES, to survive, you will have to prioritize your interests in order to be able to invest, maintain and improve the physical conditions of the camp, as well as guarantee the training of two teachers.
In spite of extremely important social functions, these entities, according to Borges & Silva (2002), have received a lot of attention from professionals for the application of new technical, accounting and management skills. Assim as nas business activities, these entities depend on a qualified set of human resources and materials.
A planned and effective method for managing two issues can provide a complete table for the management of the institution.
6 - Aficiency of the course based on activities in institutions of Ensino Superior
Thus IES lacks auxiliary mechanisms for its management. The model proposed here, under the condition of a management information system, went to or found this lack, presenting opportune and objective suggestions, to resolve or reconhecimento problem of custo-aluno e efficiência da gestão, based on two theoretical assumptions of the Custeio Baseado em Activities - ABC na form as os fators of incorrect production na abrangência das IES.
A Higher Institution of Ensino is an organization, and theoretically it should obey the same model of a "normal" organization as an industry, a service provider, etc. Its main product “sold” or its assets. More than your raw material? How is this process? Drawing an analogy to the production systems I know that there must be an adaptation of the ABC ferramentas to deal with these particularities.
Here we will identify or produce the IES as or ensino, a pesquisa ea extensão. This idealized model of care shows administrators or sizes of these large areas, suggesting changes in their behavior, providing consistent means for discussing how much of their autonomy.
Every university has its own functional structure, I have in view the legal devices that we authorize, we can visualize a functional structure that is common to all, not mattering that one can increase or decrease its Resource-Related Debates.
Leite (1999), groups the structures in 4 (four) macro-activities, such as da Reitoria, Apoio Administrativo, Apoio Acadêmico (ao ensino, pesquisa e extensão) and Ensino (including além do ensino, a pesquisa ea extensão).
It is understood by macro-activity for the purpose of this work according to the author, the great activities that will shelter and absorb custos.
Once the university structures are in place, it is necessary to transform these macro-activities so that we can give a new dimension of two habits. It consists of determining which macro-activities that form part of the middle and lowest structures, assim, identifying all the existing species of custs as the activities that originated you. Assim, nenhuma atividade that generates deixa custos to be identified and interrelated with the macro-activities that have been identified within the structure of operation and now transformed into macro-activities of the Entity.
It is understood that the custodian of an activity shall include all the expenses necessary for or his performance. They should be included as well as their respective social orders, consumables, third-party services and orders by the diante.
Segundo Martins, (1998), attributing two costs to the activities should be considered as a priority, in addition to quite solid criteria: allocação direta; tracking e rateio.
- Ö direct allocation: when there is a clear, direct and objective identification of certain costs with certain activities; eÖ rateio: é at last das forms of distribution two costs per activity and somente is done when it makes it impossible to proceed in previous ways. Its main problem is the arbitrary form as it is distributed in the dividing line between the traditional models of costs and ABC.
To define the legal entity structure and as possible species of custos, or next step to determine two items of custos two different sectors of the University that, necessarily, are linked to one or more macro-activities. Two cost managers are behind, the great challenge of the ABC model.
Segundo Martins (1998), or director of custo é or fator who determines the occurrence of an activity. Assim, starting from the understanding that activities consume resources, and products consume activities and materials, the costs will have to be tracked and allocated to activities, through two cost drivers, considered as a transaction that directs a quantity of work, through dela, um custo de uma atividade. The indirect costs will not be dimensioned and directed by each cost manager.
Assim, or first step, is the definition of the most important activities that each setor is used to, as I undertake two resources, to meet their goals and meet the main objectives of the organization.
Primary activities are those that directly contribute to the Institution. As secondary or auxiliary activities for their time are only those that support primary activities and include the administration, administration, councils and others.
O quadro abaixo classifies the activities.
Quadro 1 - Classificação das Atividades
| Activities | Primary / Secondary |
| Administração Geral
Ö Raise and manage human resource strategies Ö Manage information resources Ö Manage distribution of weight Ö Unwrap and train servers Ö Develop human resource systems Ö Manage financial and physical resources Ö Processar transações orçamentárias, financeiras e contábeis Ö Conduct or internal control Ö Manage physical resources Ö Measure organizational performance Ö To develop and define organizational goals Ö Apoiar o planejamento, o orçamento eo controle Ö Unwrap auxiliary activities |
All Secondary (auxiliary) |
| Academic Support:
Ö Superintendent supports you with academic support Ö Suppress human and technological resources in the academic area; Ö Support or ensino, a pesquisa ea extensão ea post-graduação; Ö Administer to carreira acadêmica; Ö Implement security and control of systems; Ö Managing or assembling and accessing information; Ö Facilitate compartilhamento e comunicações de informações; Ö Manage library; Ö Provide academic records; Ö Promote social-cultural activities |
All Secondary (auxiliary) |
| Ensino
Ö Ensino Ö Coordinate and integrate the functions of ensino, pesquisa e extensão Ö Plan for execution and evaluation of the project, research and extension; Ö Unwrap or Ensino; Ö Qualify Teachers |
All Primary |
| Research
Ö Pure Research Ö Applied research |
All Primary |
| Extension
Ö Extension activities |
All Primary |
Fonte: Leite, 1999.
Therefore, the primary activities are subdivided into the custody center of Ensino, research and extension, and secondary or auxiliary to the general administration, secretary, library, accounting and financial services, general services, cleaning and surveillance.
In this sense, we try, from this separation of activities, to define the existence of two great centers of defined habits. These city centers or departments can be divided into two groups, according to the type of activities that they execute, classified into auxiliary and product departments, the production departments being linked to primary activities, which are directly involved as a product, ensino, e os secondary or auxiliary that we form support sectors.
Or step by step and identify the activities that consume resources and produce results. Activity for Nakagawa (1993) is understood as a process that adequately combines weights, technologies, materials, methods and its environment, aiming at product production.
As activities can be decompostas em tarefas, subtarefas e operações. As tarefas são elements of work of uma atividade. In an institution of Ensino, I can clearly disagree with these three elements, as follows:
| Função | Ensinar |
| Activity | Minister classrooms |
| Tarefa | Prepare classrooms |
| Subtasks | Prepare or give classroom material |
| Operações | Throw xerox |
The next step will be to locate the economic events by department, activity, product and service and you can identify when the economic event occurs or its term.
Or an event can be characterized as a sequence or result of an external event (purchases, assembly, production, sales) to an activity, since these fathers are related to an activity and the events that started them.
As transactions will be materialized through documents, we must reproduce the events and activities to which the transactions may refer, and may not both start or end activities. As an example of an event, the purchase of a material and purchase order is a transaction that represents activity.
The institution must prepare a general plan of accounts for classifying the activities, containing classifications within the course, and identification of the functions, detailing the activities and tasks for the accumulation of two costs and expenses, being used for codification of conventional accounting as for or atual system. This plan will make it possible to extract many relatories that will provide many information, according to the needs of the institution.
Defined the centers in the plane of counts, it will be able to be initiated or process of custeio, ou seja, or how much each course or some one cares for the institution. Next, determine a router for each activity. Or box 2 shows us details of the survey for two activities.
Quadro 2 - Survey two directional activities
| Custo center | Activities | Directors |
|
Ensino |
Minister classrooms
Secretaries classrooms Manter and preserve rooms Coordinate and manage Provide audiovisual material Supply material almoxarifado Play teaching material Register as information |
Classroom time
No. of some No. of some No. of some No. of requisições No. of requisições No. of some No. of some |
Fonte: Borges & Silva (2000)
Nestes termos temos condicções de determina o custo unitário do directora eo custo dos produtos por atividade, as follows:
| Custo unitário do direcionador = Custo da atividade ÷ Total number of directors |
| Custo da atividade attributed to or product = Custo unitário do directora x number of directores do produto |
| Custo atividade / unidade de produto = Custo da atividade attributed to o produto ÷ quantidade produced |
Thereafter, the total custody of each course (product) and custody of each student for the institution.
| Science Course Contábeis = Total custody of the product ÷ No. of some |
Após logo, through a map of location, all the unit costs are allocated by two directors of activities, forming or total two costs of each course and each one. Após, a institição will be able to detect the most advantageous and most expensive courses.
In this sense, this system together with an elaborated chart of accounts, will originate several reports, being that these will be offered to the Directorate, conditions to endorse the information as to the performance of the courses offered, through the operational results and profit, being able to compare the results that have occurred. various periods, favoring the realization of planning.
It is considered that when the ABC system involves a paradigm shift, this system will serve as the basis for strategic and pedagogical decisions of the institution. She will verify that in a given semester a course presents deficits, she will be able to work with this result, verifying her origins and planning goals for the future.
Verify, therefore, that the use of the ABC system will make it possible for administrators to obtain more detailed and accurate information, in addition to making it possible to obtain two existing resources from the institution.
7 - Conclusão
Currently, a traditional approach to costs does not provide information to fulfill its purposes of support for decision-making and control, in this new competitive context.
The foundation based on activities seeks to facilitate the implementation of a process of change of attitudes in the organization, so it is a tool that helps managers to discover the broken consumption of two resources of the company, seeking to put at their forefront a very important information for their decisions..
The ABC system can represent a set of actions for the process of managing the IES, which, by the way, will expand the possibilities of success.
The beginning of the identification of two issues becomes of great importance, not only for the internal conformance of the institution itself but also for its comparison with other institutions that are in the same area.
Or calculation of custo by activity (activity of ensino, research and extension) is a new alternative and has happened from hurry of costs not to move attitudes two managers and involved personnel (teachers, some and officials) for a practice of questioning and continuous change, elimination of waste, emphy, a new position and dynamic calculation and management of costs.
This custo / aluno calculation, may point to the possibility of complementing two methods of cost which allow only the calculation of the calculations (which allows a reduction of costs considered irrelevant), but a greater visibility of the process of formation of the custodian, not meaningful. to make clear the different areas involved in each activity (ensino, research and extension) and the support areas that contribute to these issues.
Therefore, the ABC Custody System in higher education institutions is a valuable decision-making instrument, generating several reports, as a result of results by course and by period.
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