Loading...
Publication
Um modelo TDABC para calcular os custos dos serviços de informática
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.02 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
No mundo empresarial atual, a importância de gerir e controlar os custos é
fundamental. A escassez dos recursos e a sua complexidade determinam que,
as metodologias de custeio, terão de fornecer as informações necessárias para
a gestão, em tempo útil.
A contribuição dos Sistemas de Informação, para o desenvolvimento do
negócio é reconhecida, mas dificilmente mensurada. Como solução é proposto
um modelo, desenvolvido através da Design Science Research Methodology
(DSRM), e baseado na metodologia Time-Driven Activity Based Costing
(TDABC), cujo objetivo é transferir todos os custos relacionados com os
Serviços de Informática, até um nível que permita calcular os custos reais de
cada posto de trabalho individual, obtendo assim, informações relevantes, para
a gestão estratégica das TI.
Por forma a demonstrar a utilidade e aplicabilidade desta solução, foi utilizado
o modelo nos custos de uma empresa de transportes públicos, observando os
possíveis benefícios em comparação com a utilização do Custeio Tradicional
e do Activity Based Costing (ABC).
In today's business world, the importance of managing and controlling costs is paramount. The scarcity of resources and their complexity determine that costing methodologies will have to provide the necessary management information in a timely manner. The contribution of Information Systems to business development is recognized but hardly measured. As a solution is proposed a model, developed through the Design Science Research Methodology (DSRM), and based on the TimeDriven Activity Based Costing (TDABC) methodology, whose objective is to transfer all costs related to Computer Services, to a level that allow you to calculate the actual costs of each individual job, thus obtaining relevant information for the strategic management of IT. In order to demonstrate the utility and applicability of this solution, the cost model of a public transport company was used, noting the possible benefits compared to the use of Traditional Costing and Activity Based Costing (ABC).
In today's business world, the importance of managing and controlling costs is paramount. The scarcity of resources and their complexity determine that costing methodologies will have to provide the necessary management information in a timely manner. The contribution of Information Systems to business development is recognized but hardly measured. As a solution is proposed a model, developed through the Design Science Research Methodology (DSRM), and based on the TimeDriven Activity Based Costing (TDABC) methodology, whose objective is to transfer all costs related to Computer Services, to a level that allow you to calculate the actual costs of each individual job, thus obtaining relevant information for the strategic management of IT. In order to demonstrate the utility and applicability of this solution, the cost model of a public transport company was used, noting the possible benefits compared to the use of Traditional Costing and Activity Based Costing (ABC).
Description
Keywords
Metodologias de Custeio Sistemas de informação Time-Driven Activity Based Costing (TDABC) Activity Based Costing (ABC) Empresas Tecnologia da informação Serviços de informática Costing methodologies TDABC ABC IT services
Pedagogical Context
Citation
Serafim, Sérgio Miguel Henriques - Um modelo TDABC para calcular os custos dos serviços de informática [Em linha]. [S.l.]: [s.n.], 2020. 71 p.