Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2530
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dc.creatorPatrícia Silva; Universidade Federal de Santa Catarina-
dc.creatorValdirene Gasparetto; Universidade Federal de Santa Catarina-
dc.creatorRogério João Lunkes; UFSC-
dc.date2015-08-27-
dc.date.accessioned2016-12-09T17:30:53Z-
dc.date.available2016-12-09T17:30:53Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2115-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2530-
dc.descriptionAt the same time road passenger and goods transport businesses face intermodal competition they operate under public concession with regulated tariffs, having to ameliorate their management to get the expected return on their investments. Information on costs can support decision making, helping to achieve sustainable competitive advantage. The objective of this research is to present an approach to investigate the costs in a road passenger and goods transport company. This is a descriptive research based on a qualitative approach employing a single case study in a company in the state of Santa Catarina. Part of the expenses in this field is directly related to vehicles, however, due to the size of the company here studied and its strategic decisions there is a supporting structure with a significant amount of indirect costs and expenses, for the evaluation of which an Activity-Based Costing Method was employed. The company will be able to use the results of the study to make management decisions in order to achieve the return on capital employed targets and improvement of services, enhancing its competitive advantage and value for the end-user.-
dc.descriptionAs empresas de transporte  rodoviário de passageiros e encomendas, ao mesmo tempo em que enfrentam concorrência intermodal, operam sob o regime de concessões públicas com tarifas regulamentadas. Têm que aprimorar sua gestão para obter o retorno esperado de seus investimentos. Informações de custos podem subsidiar a tomada de decisão auxiliando na busca de vantagem competitiva nessas organizações. Assim, o objetivo desta pesquisa é apresentar uma abordagem para apuração dos custos em uma empresa de transporte rodoviário de passageiros e encomendas. Trata-se de uma pesquisa descritiva,  com abordagem qualitativa, empregando estudo de caso único em uma empresa sediada em Santa Catarina. Analisou-se as características da empresa e da sua estrutura de operação e gastos, para definir uma metodologia de apropriação dos custos. Embora uma parcela dos gastos nas empresas desse ramo de atividade esteja diretamente relacionada aos veículos, devido ao porte dessa empresa e de suas decisões estratégicas, há uma estrutura de apoio com um montante substancial de custos indiretos e despesas, tratada com um método de custeio. Foi empregado neste estudo o custeio baseado em atividades. Foram geradas informações que a empresa poderá empregar na tomada de decisões de gestão, visando o alcance das metas de remuneração do capital empregado e à melhoria dos serviços prestados, melhorando, também, sua vantagem competitiva e o valor para o cliente final.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
dc.rights<div style="text-align: justify;"><p>Os direitos autorais para artigos publicados nesta revista pertencem ao(s) respectivo(s) autor(es), com direitos de primeira publicação cedidos para a Revista Catarinense da Ciência Contábil. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com obrigatoriedade de reconhecimento da autoria original e da publicação inicial nesta revista e para aplicações educacionais e não comerciais. A revista permitirá o uso dos trabalhos publicados para fins não comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. 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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 14, No 42 (2015): Maio-Agosto; p. 25-40-
dc.subjectCost management; Road transport of passengers and goods; Costs.-
dc.subjectContabilidade-
dc.subjectGestão de custos; Transporte rodoviário de passageiros e encomendas; Custos.-
dc.titleCosts in road transport of passengers and goods: study in a Santa Catarina company - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n42p25-40-
dc.titleCustos no transporte rodoviário de passageiros e encomendas: estudo em uma empresa catarinense - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n42p25-40-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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