COST EVALUATION: STRUCTURING OF A MODEL AVALIA O DE CUSTOS: ESTRUTURA O DE UM MODELO

This study’s purpose was to build a cost evaluation model with views to providing managers and decision makers with information to support the resolution process. From a strategic positioning standpoint, the pondering of variables involved in a cost system is key to corporate success. To this extent, overall consideration was given to contemporary cost approaches – the Theory of Constraints, Balanced Scorecard and Strategic Cost Management – and cost evaluation was analysed. It is understood that this is a relevant factor and that it ought to be taken into account when taking corporate decisions. Furthermore, considering that the MCDA methodology is recommended for the construction of cost evaluation models, some of it’s aspects were emphasised. Finally, the construction of the model itself complements this study. At this stage, cost variables for the three approaches were compiled. Thus, a repository of several variables was created and its use and combination is subject to the interests and needs of those responsible for it’s structuring within corporations. In so proceeding, the number of variables to ponder follows the complexity of the issue and of the required solution. Once meetings held with the study groups, the model was built, revised and reconstructed until consensus was reached. Thereafter, the conclusion was that a cost evaluation model, when built according to the characteristics and needs of each organization, might become the groundwork ensuring accounting becomes increasingly useful at companies. Key-words: Cost evaluation. Cost measurement. Strategy. Neste estudo, objetiva-se a constru o de um modelo de avalia o dos custos, com a finalidade de prover aos gerentes e decisores informa es para tomada de decis es. Na perspectiva de posicionamento estratégico, o julgamento das variáveis envolvidas num sistema de custos é fator expressivo para o sucesso empresarial. Neste sentido, fez-se uma tratativa de abordagens contemporaneas que envolvem custos – Teoria das Restri es, Balanced Scorecard e Gest o Estratégica de Custos – e discorreu-se sobre a avalia o dos custos. Entende-se que este é um fator relevante e que deve ser considerado para as decis es empresariais. Além disso, apontou-se alguns aspectos da Metodologia MCDA, recomendada à constru o de um modelo de avalia o de custos e, por fim, construiu-se o modelo para complementar este estudo. Neste ponto, foram compiladas as variáveis de custos das três abordagens. Com isso, criou-se um repositório de diversas variáveis, cuja utiliza o e combina o dependem dos interesses e necess