Proposta de otimização do módulo de análise de custo do sistema de operação e manutenção da Itaipu Binacional

Abstract

The costing system is, in essence, a system of information and support for decisionmaking. The various approaches continue to raise some questions, in particular as to the choice of costing system to be applied. The understanding, systematization and implementation of costing systems are themes constantly addressed and are the basis of several studies that intend to conclude the real advantages and disadvantages of the various costing systems. The present work takes an approach to some traditional and contemporary systems and costing methods and presents a case study carried out at the Itaipu Hydroelectric Plant Maintenance Superintendence, proposing some cost indicators, apportionment methodology for indirect costs and Reporting models to assist in the management of this area.