{"id":14915,"date":"2022-01-30T16:55:49","date_gmt":"2022-01-30T14:55:49","guid":{"rendered":"https:\/\/probm2.cti.ugal.ro\/site\/?page_id=14915"},"modified":"2022-02-02T10:10:29","modified_gmt":"2022-02-02T08:10:29","slug":"module-10-learn","status":"publish","type":"page","link":"https:\/\/probm2.cti.ugal.ro\/site\/pt\/module-10-learn\/","title":{"rendered":"10. Estrutura de Custos &#8211; Aprender"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffe187&#8243; background_image=&#8221;https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/03\/coststructure1.jpg&#8221; min_height=&#8221;25em&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; animation_style=&#8221;fade&#8221; animation_duration=&#8221;750ms&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;3em||3em||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat||||||||&#8221; text_text_color=&#8221;#e8e8e8&#8243; text_font_size=&#8221;2.2em&#8221; text_line_height=&#8221;1.6em&#8221; header_font=&#8221;Montserrat||||||||&#8221; background_color=&#8221;RGBA(0,0,0,0)&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_start=&#8221;rgba(0,0,0,0.58)&#8221; background_color_gradient_end=&#8221;rgba(0,0,0,0.64)&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;1em|0em|1em|1em|true|false&#8221; animation_style=&#8221;zoom&#8221; animation_duration=&#8221;600ms&#8221; animation_intensity_zoom=&#8221;72%&#8221; border_radii=&#8221;on|15px|15px|15px|15px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span style=\"font-size: 85%;\">M\u00f3dulo 10<\/span><br \/><strong>ESTRUTURA DE CUSTOS<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat||||||||&#8221; text_text_color=&#8221;#e8e8e8&#8243; text_font_size=&#8221;2.2em&#8221; text_line_height=&#8221;1.6em&#8221; header_font=&#8221;Montserrat||||||||&#8221; background_color=&#8221;RGBA(0,0,0,0)&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_start=&#8221;rgba(0,0,0,0.59)&#8221; background_color_gradient_end=&#8221;rgba(0,0,0,0.8)&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;1em|1em|1em|1em|true|true&#8221; animation_style=&#8221;zoom&#8221; animation_duration=&#8221;600ms&#8221; animation_intensity_zoom=&#8221;72%&#8221; border_radii=&#8221;on|15px|15px|15px|15px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong style=\"font-size: 0.9em;\">APRENDER<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat||||||||&#8221; text_font_size=&#8221;1.2em&#8221; text_line_height=&#8221;1.4em&#8221; background_color=&#8221;RGBA(0,0,0,0)&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_start=&#8221;rgba(0,0,0,0.58)&#8221; background_color_gradient_end=&#8221;rgba(0,0,0,0.64)&#8221; custom_padding=&#8221;1em|2em|1em|2em|true|true&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;right&#8221; animation_duration=&#8221;750ms&#8221; animation_delay=&#8221;400ms&#8221; border_radii=&#8221;on|15px|15px|15px|15px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ffffff;\">O objetivo do m\u00f3dulo da Estrutura de Custos \u00e9 ajudar os gestores de empresas a identificar as duas principais categorias de custos e a calcular os custos totais.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;RGBA(0,0,0,0)&#8221; custom_margin=&#8221;0px|0px|0px|0px|true|true&#8221; custom_padding=&#8221;1em|0px|1em|0px|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;4&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb image=&#8221;https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/07\/pexels-startup-stock-photos-7374-300&#215;200.jpg&#8221; image_icon_width=&#8221;150px&#8221; module_class=&#8221;blurb-1&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; header_level=&#8221;h2&#8243; header_font=&#8221;Montserrat|600|||||||&#8221; header_text_align=&#8221;center&#8221; header_font_size=&#8221;18px&#8221; body_font=&#8221;Montserrat||||||||&#8221; background_color=&#8221;#fcc01b&#8221; text_orientation=&#8221;center&#8221; width=&#8221;69%&#8221; module_alignment=&#8221;center&#8221; custom_padding=&#8221;19px||||false|false&#8221; animation_style=&#8221;zoom&#8221; animation_direction=&#8221;left&#8221; animation_duration=&#8221;750ms&#8221; animation=&#8221;off&#8221; link_option_url=&#8221;#link1&#8243; border_radii=&#8221;on|10px|10px|10px|10px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#969696&#8243; border_radii_image=&#8221;on|14px|14px|14px|14px&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_style_image=&#8221;preset1&#8243; image_max_width=&#8221;150px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover=&#8221;107%|107%&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221;]<\/p>\n<div style=\"height: 42px; display: flex; justify-content: center; align-items: center; padding: 0 4px 14px 4px; font-size: 1.3em; text-align: center; margin: 0 6px;\"><strong>Aprender<\/strong><\/div>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb image=&#8221;https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/07\/teaching-300&#215;198.jpg&#8221; image_icon_width=&#8221;150px&#8221; module_class=&#8221;blurb-1&#8243; _builder_version=&#8221;4.14.7&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;default&#8221; header_level=&#8221;h2&#8243; header_font=&#8221;Montserrat|600|||||||&#8221; header_text_align=&#8221;center&#8221; header_font_size=&#8221;18px&#8221; body_font=&#8221;Montserrat||||||||&#8221; background_color=&#8221;#fcc01b&#8221; text_orientation=&#8221;center&#8221; width=&#8221;69%&#8221; module_alignment=&#8221;center&#8221; custom_padding=&#8221;19px||||false|false&#8221; animation_style=&#8221;zoom&#8221; animation_duration=&#8221;750ms&#8221; animation=&#8221;off&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE0OTE5In19@&#8221; border_radii=&#8221;on|10px|10px|10px|10px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#969696&#8243; border_radii_image=&#8221;on|14px|14px|14px|14px&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_style_image=&#8221;preset1&#8243; image_max_width=&#8221;150px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover=&#8221;107%|107%&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221;]<\/p>\n<div style=\"height: 42px; display: flex; justify-content: center; align-items: center; padding: 0 4px 14px 4px; font-size: 1.3em; text-align: center; margin: 0 6px;\"><strong>Ensinar<\/strong><\/div>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb image=&#8221;https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/07\/pexels-jessica-lewis-4022332-300&#215;200.jpg&#8221; image_icon_width=&#8221;150px&#8221; module_class=&#8221;blurb-1&#8243; _builder_version=&#8221;4.14.7&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;default&#8221; header_level=&#8221;h2&#8243; header_font=&#8221;Montserrat|600|||||||&#8221; header_text_align=&#8221;center&#8221; header_font_size=&#8221;18px&#8221; body_font=&#8221;Montserrat||||||||&#8221; background_color=&#8221;#fcc01b&#8221; text_orientation=&#8221;center&#8221; width=&#8221;69%&#8221; module_alignment=&#8221;center&#8221; custom_padding=&#8221;19px||||false|false&#8221; animation_style=&#8221;zoom&#8221; animation_direction=&#8221;right&#8221; animation_duration=&#8221;750ms&#8221; animation=&#8221;off&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE0OTExIn19@&#8221; border_radii=&#8221;on|10px|10px|10px|10px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#969696&#8243; border_radii_image=&#8221;on|14px|14px|14px|14px&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_style_image=&#8221;preset1&#8243; image_max_width=&#8221;150px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover=&#8221;107%|107%&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221;]<\/p>\n<div style=\"height: 42px; display: flex; justify-content: center; align-items: center; padding: 0 4px 14px 4px; font-size: 1.3em; text-align: center; margin: 0 6px;\"><strong>Exerc\u00edcios &amp; Question\u00e1rios<\/strong><\/div>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;RGBA(0,0,0,0)&#8221; custom_padding=&#8221;1em||1em||true|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;bottom&#8221; animation_duration=&#8221;700ms&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 style=\"text-align: justify;\" id=\"link1\">Estrutura de Custos<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text module_class=&#8221;download-button&#8221; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat||||||||&#8221; text_font_size=&#8221;1em&#8221; text_orientation=&#8221;right&#8221; animation_style=&#8221;fade&#8221; animation_delay=&#8221;1500ms&#8221; link_option_url_new_window=&#8221;on&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div style=\"display: inline-block; vertical-align: top; line-height: 2.2em;\"><a href=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/PDFs-PT\/M-10-learn.pdf\" target=\"_blank\" rel=\"noopener\">Baixar<\/a><\/div>\n<div style=\"display: inline-block;\">\n<p><a href=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/PDFs-PT\/M-10-learn.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/04\/pdf-icon2-1.png\" width=\"32\" height=\"33\" alt=\"\" class=\"wp-image-1537 alignnone size-full\" \/><\/a><\/p>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; custom_padding=&#8221;27px|2em||2em|false|true&#8221; animation_style=&#8221;zoom&#8221; border_radii=&#8221;on|5px|5px|5px|5px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#c4c4c4&#8243; box_shadow_style=&#8221;preset1&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;|0px||0px|false|true&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 style=\"text-align: justify;\">Introdu\u00e7\u00e3o<\/h2>\n<p style=\"text-align: justify;\">A Estrutura de Custos \u00e9 um dos indicadores mais importantes que caracteriza os gastos da Organiza\u00e7\u00e3o. A Estrutura de Custos inclui <b>todos os custos e despesas<\/b> que a empresa incorrer\u00e1 ao implementar um Modelo de Neg\u00f3cio.<\/p>\n<h3 style=\"text-align: justify;\">Objetivo<\/h3>\n<p style=\"text-align: justify;\">O objetivo do m\u00f3dulo da Estrutura de Custos \u00e9 ajudar os gestores de empresas a identificar as duas principais categorias de custos e a calcular os custos totais.<\/p>\n<h3 style=\"text-align: justify;\">Conhecimentos a adquirir<\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>diferenciar custos fixos de custos vari\u00e1veis;<\/li>\n<li>definir e dar exemplos de custos vari\u00e1veis;<\/li>\n<li>definir e dar exemplos de custos fixos;<\/li>\n<li>calcular os custos vari\u00e1veis;<\/li>\n<li>calcular os custos fixos;<\/li>\n<li>otimizar os custos da empresa;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">Palavras-Chave<\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Estrutura de Custos<\/li>\n<li>Custos Vari\u00e1veis<\/li>\n<li>Custos Fixos<\/li>\n<li>Otimiza\u00e7\u00e3o<\/li>\n<li>Modelo de Neg\u00f3cio<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul><\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Contextualiza\u00e7\u00e3o te\u00f3rica<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/12\/PT\/bmc-8.png\" style=\"max-width: 993px; display: block; margin-left: auto; margin-right: auto;\" \/><\/p>\n<ul style=\"text-align: justify;\"><\/ul>\n<h3 style=\"text-align: justify;\">Categorias de Estruturas de Custos<\/h3>\n<p style=\"text-align: justify;\">H\u00e1 duas categorias principais de Estruturas de Custos:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Estrutura de Custos <b>orientada<\/b><b> para o <\/b><b>valor<\/b>, que se concentra na cria\u00e7\u00e3o de mais valor no pr\u00f3prio produto, n\u00e3o necessariamente produzindo-o ao menor custo poss\u00edvel. S\u00e3o alguns exemplos as marcas de moda de luxo, marcas de joalharia ou hot\u00e9is de luxo.<\/li>\n<li>Estrutura de Custos <b>com base <\/b><b>nos<\/b><b> custos<\/b>, que se concentram em minimizar o custo de um produto\/servi\u00e7o. Exemplos incluem companhias a\u00e9reas de baixo custo ou lojas de mobili\u00e1rio que lhe permitem montar o mobili\u00e1rio em casa.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">Custos na empresa &#8211; divis\u00e3o<\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-1.jpg\" width=\"706\" height=\"404\" alt=\"\" class=\"wp-image-8714 alignnone size-full\" style=\"display: block; margin-left: auto; margin-right: auto;\" srcset=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-1.jpg 706w, https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-1-480x275.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 706px, 100vw\" \/><\/p>\n<p style=\"text-align: justify;\">Fonte: <a href=\"https:\/\/diffzi.com\/fixed-cost-vs-variable-cost\/\" target=\"_blank\" rel=\"noopener\">https:\/\/diffzi.com\/fixed-cost-vs-variable-cost\/<\/a><\/p>\n<table border=\"0\" style=\"border-collapse: collapse; width: 100%; border: none;\">\n<tbody>\n<tr>\n<td style=\"width: 65%; border: none; vertical-align: top; text-align: center;\"><img decoding=\"async\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/12\/PT\/m10-1.png\" style=\"max-width: 570px;\" \/><\/td>\n<td style=\"width: 35%; border: none; vertical-align: top; text-align: center;\"><img decoding=\"async\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/12\/PT\/m10-2.png\" style=\"max-width: 287px;\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Em conjunto, representam os custos totais (CT) incorridos pela empresa. Por conseguinte, os Custos Vari\u00e1veis incluem todos os tipos de custos na empresa que n\u00e3o est\u00e3o inclu\u00eddos nos Custos Fixos. A informa\u00e7\u00e3o sobre Custos Vari\u00e1veis e fixos \u00e9 utilizada para a tomada de decis\u00f5es a curto prazo.<\/p>\n<h3 style=\"text-align: justify;\">Custos Fixos- defini\u00e7\u00e3o<\/h3>\n<table border=\"0\" style=\"border-collapse: collapse; width: 100%; border: none;\">\n<tbody>\n<tr>\n<td style=\"width: 70%; border: none; vertical-align: top; text-align: left;\">\n<p><b>Os Custos Fixos n\u00e3o dependem do volume de produ\u00e7\u00e3o<\/b><b>. <\/b>Isto significa que a redu\u00e7\u00e3o da produ\u00e7\u00e3o n\u00e3o altera os Custos Fixos.<\/p>\n<p>Os Custos Fixos permanecem durante um longo per\u00edodo de tempo, n\u00e3o querendo dizer que o seu valor seja sempre o mesmo. Os custos dependem das condi\u00e7\u00f5es macroecon\u00f3micas e, estando sujeitos a altera\u00e7\u00f5es. No entanto, n\u00e3o dependem do n\u00edvel de atividade da empresa.<\/p>\n<p>Fonte: <a href=\"https:\/\/commons.wikimedia.org\/wiki\/File:CVP-TC-FC-VC.svg\" target=\"_blank\" rel=\"noopener\">https:\/\/commons.wikimedia.org\/wiki\/File:CVP-TC-FC-VC.svg<\/a><\/p>\n<\/td>\n<td style=\"width: 30%; border: none; vertical-align: top; text-align: center;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC.svg.png\" width=\"945\" height=\"768\" alt=\"\" class=\"wp-image-8723 alignnone size-full\" srcset=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC.svg.png 945w, https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC.svg-480x390.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 945px, 100vw\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">Custos Fixos- defini\u00e7\u00e3o<\/h3>\n<p style=\"text-align: justify;\">Os Custos Fixos podem ser divididos em:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li><b>Custos <\/b><b>Fixos<\/b> <b>absolutos<\/b> &#8211; n\u00e3o est\u00e3o sujeitos a altera\u00e7\u00f5es quando o volume de produ\u00e7\u00e3o muda (por exemplo, amortiza\u00e7\u00f5es quando os bens s\u00e3o liquidados atrav\u00e9s do m\u00e9todo da linha reta);<\/li>\n<li><b>Custos <\/b><b>Fixos<\/b> <b>suplementares<\/b> &#8211; \u00e9 o custo total incorrido devido a uma unidade adicional de produto a ser fabricado (ou um servi\u00e7o adicional a ser prestado; e.g., ap\u00f3s exceder um determinado valor de produ\u00e7\u00e3o de um espa\u00e7o de produ\u00e7\u00e3o, \u00e9 necess\u00e1rio arrendar um outro espa\u00e7o).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table border=\"0\" style=\"border-collapse: collapse; width: 100%; border: none;\">\n<tbody>\n<tr>\n<td style=\"width: 70%; border: none; vertical-align: top; text-align: left;\">\n<h3>Tipos de Custos Fixos<\/h3>\n<p>Seguem alguns <b>exemplos<\/b> de Custos Fixos:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>remunera\u00e7\u00e3o administrativa,<\/li>\n<li>desvaloriza\u00e7\u00e3o de m\u00e1quinas,<\/li>\n<li>seguro de m\u00e1quinas,<\/li>\n<li>renda de um edif\u00edcio,<\/li>\n<li>custos de meios de comunica\u00e7\u00e3o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Fonte: <a href=\"https:\/\/commons.wikimedia.org\/wiki\/File:CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg\" target=\"_blank\" rel=\"noopener\">https:\/\/commons.wikimedia.org\/wiki\/File:CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg<\/a><\/p>\n<\/td>\n<td style=\"width: 30%; border: none; vertical-align: top; text-align: center;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg.png\" width=\"945\" height=\"768\" alt=\"\" class=\"wp-image-8727 alignnone size-full\" srcset=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg.png 945w, https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg-480x390.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 945px, 100vw\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">Custos Fixos- regra b\u00e1sica<\/h3>\n<p style=\"text-align: justify;\">Para distinguir se o custo \u00e9 fixo ou vari\u00e1vel, deve-se analisar se o custo \u00e9 afetado pelo volume de produ\u00e7\u00e3o, e n\u00e3o considerar o per\u00edodo de tempo que se mant\u00e9m.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-5.jpg\" width=\"692\" height=\"304\" alt=\"\" class=\"wp-image-8729 alignnone size-full\" style=\"display: block; margin-left: auto; margin-right: auto;\" srcset=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-5.jpg 692w, https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-5-480x211.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 692px, 100vw\" \/><\/p>\n<h3 style=\"text-align: justify;\">Custos Fixos\u2013 f\u00f3rmula<\/h3>\n<p style=\"text-align: justify;\">Ao dividirmos os Custos Fixos pelo volume de produ\u00e7\u00e3o, obtemos o custo fixo m\u00e9dio :<\/p>\n<p style=\"padding-left: 200px; text-align: justify;\"><b>CFM= CF\/Q<\/b><\/p>\n<p style=\"padding-left: 160px; text-align: justify;\">CFM \u2013 custo fixo m\u00e9dio<\/p>\n<p style=\"padding-left: 160px; text-align: justify;\">CF- custo fixo<\/p>\n<p style=\"padding-left: 160px; text-align: justify;\">Q \u2013 volume de produ\u00e7\u00e3o<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/blog.saipos.com\/como-calcular-custos-fixos\/\" target=\"_blank\" rel=\"noopener\">https:\/\/blog.saipos.com\/como-calcular-custos-fixos\/<\/a><\/p>\n<h3 style=\"text-align: justify;\">Custos Vari\u00e1veis- defini\u00e7\u00e3o<\/h3>\n<p style=\"text-align: justify;\">Custos Vari\u00e1veis s\u00e3o custos que o empreendedor tem com as atividades diretamente relacionadas com o n\u00edvel de produ\u00e7\u00e3o atual.<\/p>\n<p style=\"text-align: justify;\">Assume-se geralmente que os Custos Vari\u00e1veis mudam com as altera\u00e7\u00f5es no volume de produ\u00e7\u00e3o.<\/p>\n<p style=\"text-align: justify;\">Nas defini\u00e7\u00f5es de Custos Vari\u00e1veis, &#8220;produ\u00e7\u00e3o&#8221; deve ser entendida em termos gerais como &#8220;volume de atividade&#8221;, pelo que os Custos Vari\u00e1veis s\u00e3o custos que mudam com a dimens\u00e3o do volume de neg\u00f3cios da empresa.<\/p>\n<p style=\"text-align: justify;\">Crescem com o aumento do volume:<\/p>\n<h4 style=\"text-align: center;\">CT = CF + CV<\/h4>\n<p style=\"text-align: center;\">TC \u2013Custos Totais, CF \u2013Custos Fixos, CV \u2013 Custos Vari\u00e1veis<\/p>\n<h3 style=\"text-align: justify;\">Custos Vari\u00e1veis<\/h3>\n<table border=\"0\" style=\"border-collapse: collapse; width: 100%; border: none;\">\n<tbody>\n<tr>\n<td style=\"width: 70%; border: none; vertical-align: top; text-align: left;\">\n<p>Os Custos Vari\u00e1veis incluem:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>custo dos sal\u00e1rios dos trabalhadores da produ\u00e7\u00e3o (horas\/pessoa),<\/li>\n<li>custo de consumo de mat\u00e9rias-primas e materiais,<\/li>\n<li>o custo do consumo de eletricidade,<\/li>\n<li>custos de armazenamento e transporte.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Com pouca produ\u00e7\u00e3o, os Custos Vari\u00e1veis s\u00e3o muito elevados. Contudo, ao aumentar a produ\u00e7\u00e3o, estes custos estabilizam-se, podendo aumentar ligeiramente com o aumento da produ\u00e7\u00e3o (introdu\u00e7\u00e3o do m\u00e9todo de especializa\u00e7\u00e3o de produ\u00e7\u00e3o).<\/p>\n<\/td>\n<td style=\"width: 30%; border: none; vertical-align: top; text-align: center;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-6.jpg\" width=\"348\" height=\"313\" alt=\"\" class=\"wp-image-8739 alignnone size-full\" srcset=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-6.jpg 348w, https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-6-300x270.jpg 300w\" sizes=\"(max-width: 348px) 100vw, 348px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table border=\"0\" style=\"border-collapse: collapse; width: 100%; border: none;\">\n<tbody>\n<tr>\n<td style=\"width: 70%; border: none; vertical-align: top; text-align: left;\">\n<p>Com a mudan\u00e7a do volume de atividade, os Custos Vari\u00e1veis podem sofrer altera\u00e7\u00f5es. Dependendo do que originou a altera\u00e7\u00e3o, os Custos Vari\u00e1veis dividem-se em:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><b>Custos <\/b><b>decrescentes<\/b>, i.e., altera\u00e7\u00f5es de custo proporcionalmente inferiores \u00e0s mudan\u00e7as do volume de produ\u00e7\u00e3o;<\/li>\n<li><b>Custos que variam consoante as oscila\u00e7\u00f5es <\/b>do volume de produ\u00e7\u00e3o;<\/li>\n<li><b>Custos <\/b><b>progressivos<\/b><b>, <\/b>i.e., altera\u00e7\u00f5es de custo proporcionalmente superiores \u00e0s mudan\u00e7as do volume de produ\u00e7\u00e3o;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Os Custos Vari\u00e1veis s\u00e3o inclu\u00eddos nas previs\u00f5es de lucros e no c\u00e1lculo do ponto de equil\u00edbrio (BEP) para uma empresa ou projeto (os m\u00e9todos de c\u00e1lculo dos custos s\u00e3o apresentados na <b>parte Financeira<\/b>).<\/p>\n<p><b>\u00a0 <\/b><\/p>\n<\/td>\n<td style=\"width: 30%; border: none; vertical-align: top; text-align: center;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-7.jpg\" width=\"348\" height=\"302\" alt=\"\" class=\"wp-image-8741 alignnone size-full\" srcset=\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-7.jpg 348w, https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-7-300x260.jpg 300w\" sizes=\"(max-width: 348px) 100vw, 348px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">Otimiza\u00e7\u00e3o de Custos- Transformar Custos Fixos em Custos Vari\u00e1veis<\/h3>\n<p style=\"text-align: justify;\">Atualmente, num per\u00edodo de pandemia e crise financeira, existe um aumento na concorr\u00eancia de pre\u00e7os e uma maior dificuldade na obten\u00e7\u00e3o de fundos para o funcionamento das empresas. Desta forma, o <b>controlo e otimiza\u00e7\u00e3o <\/b><b>da Estrutura de Custos <\/b><b>s\u00e3o de grande import\u00e2ncia<\/b>.<\/p>\n<p style=\"text-align: justify;\">As seguintes medidas devem ser tomadas:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Assegurar que a informa\u00e7\u00e3o obtida \u00e9 de confian\u00e7a;<\/li>\n<li>Definir claramente os problemas da empresa;<\/li>\n<li>Analisar os elementos-chave do Modelo de Neg\u00f3cio e como podem ser alterados;<\/li>\n<li>Definir os principais geradores de custo e as suas condi\u00e7\u00f5es, identificar os custos que podem ser reduzidos;<\/li>\n<li>Aplicar a avalia\u00e7\u00e3o comparativa e outros m\u00e9todos para avaliar a rela\u00e7\u00e3o custo-benef\u00edcio;<\/li>\n<li>Mudar Custos Fixos para Custos Vari\u00e1veis;<\/li>\n<li>Simplificar o Modelo de Neg\u00f3cio;<\/li>\n<li>Implementar ferramentas de or\u00e7amento e monitoriza\u00e7\u00e3o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Exemplos e Boas Pr\u00e1ticas<\/h2>\n<h3 style=\"text-align: justify;\"><\/h3>\n<h3 style=\"text-align: justify;\">Custos Fixos\u2013 Exemplo<\/h3>\n<p style=\"text-align: justify;\">O empreendedor ABC quer produzir copos, e tem um Custo Fixo de $10.000 por m\u00eas. Se a empresa n\u00e3o fizer copos, tem de pagar $10.000 para alugar a m\u00e1quina. Se produzir um milh\u00e3o de copos, o seu custo fixo continua a ser o mesmo. Por outro lado, os Custos Vari\u00e1veis sobem at\u00e9 $2 milh\u00f5es.<\/p>\n<p style=\"text-align: justify;\"><i>Resposta<\/i><i>: <\/i>Quanto mais Custos Fixos uma empresa tem, mais lucro tem de obter para poder atingir o ponto de equil\u00edbrio (BEP), uma vez que tem de trabalhar para produzir e promover os seus pr\u00f3prios produtos. Isto acontece porque estes custos mudam.<\/p>\n<h2 style=\"text-align: justify;\"><\/h2>\n<h2>Refer\u00eancias e Links externos<\/h2>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Custos Fixos e Vari\u00e1veis \u2013 classifica\u00e7\u00e3o de custos de funcionamento (PL: Koszty sta\u0142e i zmienne \u2013 klasyfikacja koszt\u00f3w w dzia\u0142alno\u015bci)<\/li>\n<li><a href=\"https:\/\/poradnikprzedsiebiorcy.pl\/-koszty-stale-i-zmienne-klasyfikacja-kosztow-w-dzialalnosci\" target=\"_blank\" rel=\"noopener\">https:\/\/poradnikprzedsiebiorcy.pl\/-koszty-stale-i-zmienne-klasyfikacja-kosztow-w-dzialalnosci<\/a><br \/>[acedido em 31.08.2020]<\/li>\n<li>Samuelson A.A., Nordhaus W.D., Ekonomia 2, PWN, Warszawa, 2007<\/li>\n<li>Sloman J., Podstawy ekonomii, PWE, Warszawa, 2001<\/li>\n<li>Czubakowska K. (2015). Rachunek koszt\u00f3w i wynik\u00f3w, Polskie Wydawnictwo Ekonomiczne, Warszawa<\/li>\n<li>Nowak E. (2011). Rachunek koszt\u00f3w w jednostkach gospodarczych, Podej\u015bcie sprawozdawcze i zarz\u0105dcze, Ekspert, Wroc\u0142aw<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; height=&#8221;0px&#8221; custom_margin=&#8221;0px|0px|0px|0px|true|true&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; height=&#8221;0px&#8221; custom_margin=&#8221;0px|0px|0px|0px|true|true&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; height=&#8221;0px&#8221; custom_margin=&#8221;0px|0px|0px|0px|true|true&#8221; 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_builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; max_width=&#8221;20em&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat||||||||&#8221; text_text_color=&#8221;#e09900&#8243; text_font_size=&#8221;1.2em&#8221; text_line_height=&#8221;1.6em&#8221; custom_margin=&#8221;-15px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><strong>ERASMUS+ KA2 Strategic Partnerships for adult education Poland<\/strong><br \/>\n<span style=\"font-size: 0.85em;\">Este projeto recebeu financiamento da Comiss\u00e3o Europeia no \u00e2mbito do programa Erasmus + \u201cEntender e Desenvolver Modelos de Neg\u00f3cio na Era da Globaliza\u00e7\u00e3o\u201d (No.2019-1-PL01-KA204-064951). O apoio da Comiss\u00e3o Europeia \u00e0 produ\u00e7\u00e3o desta publica\u00e7\u00e3o n\u00e3o constitui um aval do seu conte\u00fado, que reflete unicamente o ponto de vista dos autores, e a Comiss\u00e3o n\u00e3o pode ser considerada respons\u00e1vel por eventuais utiliza\u00e7\u00f5es que possam ser feitas com as informa\u00e7\u00f5es nela contidas.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat|600|||||||&#8221; text_text_color=&#8221;#E09900&#8243; text_font_size=&#8221;1.1em&#8221; min_height=&#8221;7px&#8221; custom_padding=&#8221;1em||0px|1px|false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: left;\">PROJETO E CR\u00c9DITOS<\/p>\n<p>[\/et_pb_text][et_pb_menu menu_id=&#8221;28&#8243; submenu_direction=&#8221;upwards&#8221; active_link_color=&#8221;#e0b047&#8243; admin_label=&#8221;ABOUT&#8221; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; menu_font=&#8221;Montserrat|600|||||||&#8221; menu_text_color=&#8221;#E09900&#8243; background_color=&#8221;RGBA(0,0,0,0)&#8221; text_orientation=&#8221;right&#8221; module_alignment=&#8221;left&#8221; custom_margin=&#8221;-0.5em||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_menu][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Montserrat||||||||&#8221; text_text_color=&#8221;#E09900&#8243; text_font_size=&#8221;1.02em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center;\">Copyright @2021 &#8211; <a href=\"http:\/\/businessmodels.eu\" target=\"_blank\" rel=\"noopener\" title=\"businessmodels.eu\">businessmodels.eu<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00f3dulo 10ESTRUTURA DE CUSTOSAPRENDERO objetivo do m\u00f3dulo da Estrutura de Custos \u00e9 ajudar os gestores de empresas a identificar as duas principais categorias de custos e a calcular os custos totais.AprenderEnsinarExerc\u00edcios &amp; Question\u00e1riosEstrutura de CustosBaixar Introdu\u00e7\u00e3o A Estrutura de Custos \u00e9 um dos indicadores mais importantes que caracteriza os gastos da Organiza\u00e7\u00e3o. A Estrutura de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"folder":[139],"_links":{"self":[{"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/pages\/14915"}],"collection":[{"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/comments?post=14915"}],"version-history":[{"count":7,"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/pages\/14915\/revisions"}],"predecessor-version":[{"id":16617,"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/pages\/14915\/revisions\/16617"}],"wp:attachment":[{"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/media?parent=14915"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/probm2.cti.ugal.ro\/site\/wp-json\/wp\/v2\/folder?post=14915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}