MUDANÇAS DE MÉTODO DE CUSTEIO E O IMPACTO NO SISTEMA DE INFORMAÇÃO GERENCIAL: UM ESTUDO QUALITATIVO

Abstract

This research consists of indentify the impacts caused on the Management Information System with the change of the Variable Costing method to Production Effort Unit (UEP), through the realization of a case study in a food industry. Information were collected from documentary analysis and complete interview with two directors or the company. Grounded on theoretical reference related to accounting information evaluation for management purposes (JOHNSON e KAPLAN, 1993; ALLORA, 1996; BORNIA, 2010), the performance indicators regarding two periods (before and after the change of the variable costing method) were analyzed. The results suggest that the order of information, fundamental to implementation of method UEP, provoked changes on the Organizational Control Mechanism, however, there is a lack of holistic vision and an integration with the strategic management. Additionally, we reiterate the maximum that there isn’t costing method more adequate or more exact; there is, methods more appropriate to the organization management if integrated to the organizational strategy process.