Sistema integrado de custo padrão, orçamento e contabilidade como instrumento de mensuração e avaliação de desempenho econômico - estudo de caso da GERDAU Riograndense

Abstract

This paper aims at showing that in the context of a company as an Open System the establishment of an Integrated System of Standard Cost, Accounting and Budget Planning could contribute to a better economic performance of a company.

In this context it is necessary to have a full comprehension of the concepts of Standard Cost, Accounting and Budget, which is why they are a main point of interest in the development of this paper.

In order to comply with this objective a study case of the company known as Gerdau Riograndense has been carried out.

It was possible to conclude that this contribution is effective due to the fact that the conceptual and systemic integration between Standard Cost, Accounting and Budget allows the company to make use of one single data base, which is non-conflicting and structured based on the standard costs defined by the Standard Cost System itself.