Sistema de informaÃÃes gerenciais de custo: o caso do laboratÃrio farmacÃutico do estado de pernambuco s/a â lafepe

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

This work presents the results of a case study driven at the LaboratÃrio FarmacÃutico do Estado de Pernambuco S/A âLAFEPE, to evaluate its cost system, whose the objective is to propose improvements to it, under the knowledge of the modern literature of costs available. During the development of this work, it was pointed out that the main problem was not in the cost system, once it was being managed by people with a good technical qualification and updated on the most recents literature of costs. The problem was located in the system of managerial information that fed the system of costs. Therefore, the research was extended to include a diagnosis of the system of managerial information, which broght forth the following problem: How to maximize the informative power of the area of costs of the LaboratÃrio FarmacÃutico do Estado de Pernambuco S/A â LAFEPE, through a restructuring of its system of managerial information?. The objective of this research was to do a diagnosis of the system of managerial information of cost of the LaboratÃrio FarmacÃutico do Estado de Pernambuco S/A â LAFEPE, to evaluate the effectiveness of it, as it concerns to giving useful information to the decision making process. The relevance of the present study is based on the importance that the system of managerial information of cost has for monitoring and managing the companies. The choice of LAFEPE, a company of the pharmacological sector, is justified not only for the importance of that economical segment of the economy of Pernambuco, as well as, for the labor absorption that generates about 850 direct jobs. The methodology used in the study is classified as for the objectives in explanatory research. As its procedures, it is classified in case study and survey. As for the approach of the problem, in qualitative research. The diagnosis of the system of managerial information of cost was divided in three aspects: processes, technology and human capital. For each aspect their main critical points and possible solutions were put out. Also an analysis was accomplished for the answered questionnaire that was applied to 22 LAFEPEÂs employees which are board members, managements and persons in charge of the costs division or others divisions which are directly or indirectly linked with it. The conclusion that was reached to recovery the process of implantation of the system Microsiga to maximize the informative power of the area of costs of LAFEPE, the system should be integrated to the whole company, and to implement a program of training and motivation for the employees, and these two sugestion should be taken up together. The process of integration of all divisions of the company through the system Microsiga, would give an opportunity to review the process and to convert it as internal rule. The training and motivation will filling out the gap of culture of the information that exists now a days in the company. It also will clarify to the employees that the quality of the information depends much more on the people than of the used technology.

ASSUNTO(S)

information system, information technology, cost system. sistemas de informaÃÃo, tecnologia da informaÃÃo, sistemas de custo. administracao publica

ACESSO AO ARTIGO

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