O Impacto das perdas de produção em uma empresa de beneficiamento de vidros planos

Abstract

Used as an important tool in decision making, cost accounting has proven to be a great ally of managers in decision-making through the analyzes performed based on the records of the expenses involved in the process to obtain the final product. Based on the analysis generated through the reports provided, decisions will have a greater degree of reliability, since these reports are able to point out where the sectors that have higher waste where there is investment capacity and sales price settings. Understanding the expenses involved in the industrial process, and losses involved in it, were the reasons that drew attention after the analysis of result statements. Bringing the impact of losses involved in the production process, in the income statement. Through the data analyzed it was possible to identify the costs that mostly affected the financial results of the company, which were losses of raw materials involved in the production process and interest charged.