Introduction

The Graduate Program in Agroindustrial Systems and Processes (PPGSPA) is an interdisciplinary program that aggregates different knowledge areas, complementary in the coordination and development of these systems. Through a interdisciplinary approach, the PPGSPA acknowledges the importance of all involved agents in the supply of raw materials, production, logistics and commercialization of agroindustrial products. The agroindustrial system also includes agricultural suppliers, farmers, storage operators, wholesalers, retailers and final consumers, all these involved in the process of value adding. Besides, this system includes the different institutions the coordinate and affect the successive stages of the agroindustrial production, among them we may highlight governments, markets, associations and cooperatives. The disciplines of the Graduate Program in Agroindustrial Systems and Processes (PPGSPA), from FURG campus Santo Antônio da Patrulha, are directly linked to the integration of the knowledge of the Applied Social Sciences, Engineering and Exact Sciences. Through the domain and integration of these skills, the student will be able to develop efficient technologies and strategies to search for innovative alternatives and to propose changes in processes, guiding fields of the agroindustrial system.

Gestão de Custos

Ementa:

Princípios e Conceitos da Contabilidade de Custos; A diferenças entre Contabilidade Financeira e Contabilidade Gerencial; Terminologia Contábil em Custos Industriais, Princípios Contábeis Aplicados a Custos, Sistemas de Custeio, Custeio por Absorção, Custeio Direto, Custeio Padrão, Custeio Baseado em Atividades ABC, Demonstração de Resultados da Indústria, Tratamentos dos Custos Indiretos de Produção, Cadeia de Valor e de Custos de Produtos Agroindustriais e Custos para tomada de decisão.

Bibliografia:

MARTINS, E. Contabilidade de custos, 11a ed., Editora Atlas, 2018.

SANTOS, J. L.; SCHMIDT, P.; PINHEIRO, P. R. Fundamentos de gestão estratégica de custos, Editora Atlas, 2006.

CASTIGLIONI, J. A. M.; NASCIMENTO, F. C. Custos de processos logísticos, 1a ed., Editora Érica, 2014.

KAPLAN, R. S.; ANDERSON, S. R. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits, 1a ed, Harvard Bussiness School Press, 2007.