A Percepção de discente em relação as disciplinas e a área de custo: um estudo de caso com os discentes dos Cursos de Ciências Contábeis e Administração da UFRA – Tomé-Açu/PA.

Abstract

The objective of this research is to know the perception of the students of the Accounting and Administration course of the Universidade Federal Rural da Amazônia of the Tomé-Açu campus in relation to the disciplines and the area of Custody. Accounting is characterized as a branch of accounting science, being an improvement accounting, used in various business activities as a management tool, more precisely in planning, control and decision-making activities. It can be said that cost accounting aims to calculate and report financial and non-financial information related to the purchase and consumption of resources by the organization. Cost accounting advanced during the Industrial Revolution. At that time, I used a production that started using a machinery escalation and started using a machinery need scale. The study is described as descriptive in relation to the objectives. The research is based on gathering information from students in the sixth to eighth semesters of accounting and administration courses. Regarding data collection procedures, a closed form for education was used. See the characteristics of the students of the accounting and administration courses at UFRA The male gender had 28 respondents, representing 46%. The available research sample, such as: the treatment sample only of students from UFRA – Tomé-Açu; the period of analysis; the non-totality of students of the answers of all students; the individual profile of each class.