CUSTOS FIXOS E VARIÁVEIS
Jonatan de Sousa Zanluca
Os custos podem ser classificados de diversas maneiras, de acordo com sua finalidade. Quanto ao volume de produção os custos são classificados em fixos e variáveis. Esta classificação é muito utilizada para o cálculo do sistema de custos variável.
Despesas e Custos Fixos
Despesas ou Custos fixos são aqueles que não sofrem alteração de valor em caso de aumento ou diminuição da produção. Independem portanto, do nível de atividade, conhecidos também como custo de estrutura.
Limpeza e Conservação
Aluguéis de Equipamentos e Instalações
Salários da Administração
Segurança e Vigilância
Possíveis variações na produção não irão afetar os gastos acima, que já estão com seus valores fixados. Por isso chamamos de custos fixos.
Despesas e Custos Variáveis
Classificamos como custos ou despesas variáveis aqueles que variam proporcionalmente de acordo com o nível de produção ou atividades. Seus valores dependem diretamente do volume produzido ou volume de vendas efetivado num determinado período.
Comissões de Vendas
Insumos produtivos (Água, Energia)
Apropriação dos Custos Fixos e Variáveis
No sistema de custo variável o custo final do produto (ou serviço) será a soma do custo variável, dividido pela produção correspondente, sendo os custos fixos considerados diretamente no resultado do exercício. Neste sistema a geração de riqueza está na venda e não na produção.
Vale lembrar que este sistema de custos não é permitido pelo legislação fiscal, e serve somente para fins gerenciais. O custo de absorção é o utilizado legalmente conforme o Decreto 3.000/99. Neste método todos os gastos relativos ao esforço de fabricação são distribuídos para todos os produtos feitos, pouco importando se estes são fixos ou variáveis. Desta forma os produtos acabam absorvendo os custos, o que gerou o nome deste método (custo por absorção).
Vantagens do Custeio Variável
Mesmo não sendo aceito pela legislação fiscal, o custeio variável apresente vantagens sobre as demais. Podemos destacar as seguintes:
– Apresenta o Resultado Operacional em função das vendas
– Não há necessidade de adotar critérios de rateio para apropriar custos fixos, já que esses são deduzidos diretamente do resultado.
– Torna evidente a Margem de Contribuição de cada produto, muito utilizada no processo decisório.
Recomenda-se a leitura da obra Manual de Contabilidade de Custos.
Small Scale Cashew Shell Gasifier
Submitted by Erin Rasmussen on Mon, 12/31/2012 – 17:09
These photos come From Aaron Fishman, who built a small scale gasifier for a cashew enterprise in Indonesia. Their capacity is around 1,000kg/day of which 750kg is waste shells that can be used for fuel and biochar. The biochar will be used to help improve the soils. The company is using the gasifier to reduce their consumption of LPG and to find uses for the cashew shells that are a residue stream from the factory.
This is an early stage of the gasifier that they have been refining since 2012. They use steam generated by the gasifier to soften the cashew shells and make them easier to process. Additional heat is used for drying the cashews after shelling, and they would eventually like to add a small generator.
For more information about the project, and buy cashew see their web site:
East Bali Cashew Company
Aaron FishmanJed GuintoCompanies: East Bali Cashew Company
capacitors for energy storage
September 16, 2017
Biomass , Research and Development
The northern roads in China are surrounded by trees kiri, or imperial paulônia, which are deciduous, ie they lose their leaves in the fall. These sheets are generally utilized by the population, the burning in colder season.
Hongfang Ma, the Qilu University, was researching these sheets in search of new ways to convert biomass into materials carbon porous that could be used for energy storage – in battery electrodes, for example.
In this quest, he developed a method to convert the mass of organic waste in a porous carbon material that can be used to produce electronic equipment of high-tech – and just to store energy.
Ma used a multi-step process, but quite simple to convert the fallen leaves of trees in a form of carbon that can be incorporated into the electrode as active materials.
The dried leaves were first crushed and the resulting mass was heated at 220 C for 12 hours. This produced a composite powder of small microspheres carbon. These beads were then treated with potassium hydroxide solution and heated by gradual temperature increases in a series of jumps, 450 and 800º C.
The chemical treatment erodes the surface of the carbon microspheres, making it extremely porous. The final product, a carbon black powder, has a very high surface area thanks to these tiny pores. And this surface gives the product extraordinary electrical properties.
After falling dry in the fall, the leaves saw a high-tech material with wide applications in electronics and energy storage
The current-voltage curves of the material showed that the substance could be used to construct an excellent capacitor. Further tests show that, in fact, the material produces supercapacitors with specific capacitance of 367 farads per gram – that is more than three times more than the capacitance of graphene supercapacitors.
Capacitors are electrical components present in all electronics, storing energy between two separate conductors from each other by an insulator. Already supercapacitors can usually store 10 to 100 times more energy than a standard capacitor and can load and unload much faster than a typical rechargeable battery.
See also: IPT invests in research to produce superimã technology used in wind turbines and electric cars
So supercapacitivos materials are highly promising for a wide variety of energy storage applications, from computers to hybrid and electric vehicles.
Professor Ma and his colleagues intended to follow further improve the electrochemical properties of porous carbon, optimizing the preparation and allowing the doping material, or the modification of their properties for specific applications by addition of small amounts other elements, as is done with other materials used in electronics.
Why the task list so important?
Task lists are like cake recipes. If we follow the steps below, nothing can go wrong and when working with teams you have to indicate to employees the paths to be followed and which tasks must be performed.
In our daily routine it is common to have a lot of plans and planned tasks, and reconcile all this becomes a major challenge. This is where the help task list you. They help to maintain focus, increase productivity and avoid the risk of procrastination. Hence the importance of making use of this important resource.
And before such a fundamental instrument, SabeSim posted on its management system creation and management tool task list. With the use of this feature easier to succeed in carrying out assignments in your project.
The use of task list in project management
The list of tasks SabeSim allows planning, execution and control tasks or activities. The tool makes it possible to develop the idea into a project, add details in each set point of a task and record their execution when assigned to a developer.
At the end of the execution of a task list prepared by the SabeSim tool, the manager, as well as make sure that step by step has been implemented according to plan, you will also know that each step was followed in the given order, based on good practices or attending the company’s policies. It is also worth noting that the use of task lists makes it possible to identify faults and process improvements, as you need only perform the steps again to find potential problems.
The first step to ensure that a checklist can contribute to the project management is to identify clear objectives and expected results. The next steps are, using the list of SabeSim tasks, describe each activity and the steps to be followed. A practice used is to highlight critical points and observation to be made during the execution of task lists.
Come meet all the potential that the task lists have for your project. Try it free project management tool SaibaSim and learn how to make efficient management in your company.
All projects – especially large, complex projects – need clear priorities. Of course, this is easier said than done. Knowing how to prioritize tasks from day to day your business affects the success of your project, the involvement of your team and your role as leader.
One of the biggest challenges for companies and project leaders managers is to prioritize accurately the work that must be performed in a given period. Thus, it is important to be diligent and take a broad view of the entire project to ensure that no one is working on the priorities of yesterday.
To help you manage your team’s workload and meet deadlines, here are 7 steps that will help you prioritize tasks:
1. Make a list of all the tasks that must be performed
List all the tasks it considers do in a day. Do not worry about the order, nor to the number of selected items.
2. Identify what is urgent and what is important
The next step is to determine the tasks that need immediate attention. It’s the kind of task that, if not completed by the end of the day or the next hour will bring many negative consequences for the company, as the expiration of a period or loss of a major publication date.
The Kanban software allows you to record tasks and determine which are urgent. These records also display the time spent on each task, and allows all employees involved in a project maintain a dialogue with the system.
3. Evaluate the value of each task
Then see which work to be done is important and identify which brings greater value to your organization. As a general practice, it must recognize exactly what types of jobs have top priority over the other. For example, focus on client projects before the company’s projects, reconfigure the computer’s new manager before reconfiguring the database and so on. Another way to assess the value of a job is to determine how many people will be affected by it. In general, the more people involved or impacted, more important a task is.
4. By prioritizing tasks, sort them by effort
If you have many tasks planned for a day, check your estimates and start with tasks that demand more effort to complete. Specialists in productivity suggest the tactic of initiating the longest task first. But if you feel you can not concentrate on their most difficult projects before finishing the shortest task, then follow your intuition and do it. It can be motivating to finish a simpler task before plunging into deeper water.
5. Delegate tasks
Then see what tasks need to be done for you and what can be delegated. The Kanban software allows you to delegate tasks to completely intuitive. The system controls how long each task takes to run, and allow them to know, visually, who is responsible for the execution of each job and the time left to finish it.
6. Be flexible and adaptable to prioritize tasks
Uncertainty and change are inherent in life. Know that your priorities change, and often when least expected. But even if things change, it is important to stay focused on the tasks that you are committed to complete.
7. Know when to reduce jobs
Probably you can not perform all the tasks on your list. Once you prioritize your tasks and analyze their estimates, reduce the remaining tasks from your list and focus on those that can be implemented in the short term. Then breathe deeply and be ready to complete the proposed work.
Is that you? How do you organize the tasks of your company? Contact the SabeSim and deploy best practices in your company!
Fonte: O etanol e os alimentos