Custos para a implantação de um sistema gerencial em uma empresa de pequeno porte

Abstract

Currently, those considered small companies, given the need to acquire a competitive advantage in relation to competitors, prioritize software resources and solutions. An already very common solution would be to implement an ERP system as a tool for organizational change. The present work addresses a case study in a company in the software development segment. Therefore, a detailed review of the cost literature is necessary, emphasizing the main methods and procedures used, as well as the application of these concepts in the software company. The applications of accounting costing methods in software companies are rare, therefore, it is believed that the present study can contribute to increase the degree of knowledge on the subject and assist companies in the same segment that wish to improve their management processes. Data collection was obtained through interviews, in addition to analyzing the information provided by the company. Allowing managers to better visualize the production process, being able to identify activities related to services that were not previously recognized, as well as the occurrence of idle hours in the production of services.