Utilização dos artefatos da contabilidade gerencial em uma cooperativa agropecuária do estado de Mato Grosso
Carregando...
Data
2021-10-07
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Federal de Goiás
Resumo
The objective of the research was to describe how an agricultural cooperative in the State of Mato Grosso makes use of management accounting artifacts. The research was developed through a qualitative case study, with the application of a semi-structured questionnaire to the president, vice president, administrative councilor and secretary director. The questionnaire was divided into three blocks and sought to evidence the respondent's characterization, the cooperative's characterization and the use of management accounting artifacts. The interviews were analyzed using the content analysis technique. The prevalent profile of respondents were men, as the age group, the highest percentage was concentrated in people between 36 and 44 years old. As for the characterization of the cooperative, Campileite has been operating for 21 years and currently has 130 employees. With the research, it was possible to notice that there is a limited use of management accounting artifacts by the interviewed managers, making clear the need to acquire greater understanding about the existing management artifacts. The results showed that the Campileite cooperative makes use of some managerial artifacts that the administration believes are adequate for its activities, they are: Absorption costing, all costs used in production are calculated; Benchmarking, a meeting is held with managers of cooperatives in the region; Kaizen, in transforming waste inputs into new products; Growth strategies, search for quality products and improvement in the production process; Innovation, research and market demand analysis.
Descrição
Palavras-chave
Contabilidade gerencial, Cooperativas, Artefatos gerenciais
Citação
PAULA, Valéria Eunice de Castro Torres. Utilização dos artefatos da contabilidade gerencial em uma cooperativa do estado de Mato Grosso. 2021. 30 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2021.