@article{Gomes_da Silva_2009, title={Um Sistema de Informação Gerencial para Softhouse}, volume={18}, url={https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/327}, abstractNote={<span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><span style="font-size: x-small; font-family: Times New Roman;"><p align="left"> </p><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-size: small;">Atualmente, as companhias dependem cada vez mais dos serviços de software e procuram empresas confiáveis e que forneçam serviços com qualidade. Por seu lado, as empresas desenvolvedoras de software têm dificuldades em mensurar seus gastos com desenvolvimento de software, que extrapola a dimensão do esforço humana-hora. Dentro deste cenário, o presente artigo apresenta um sistema de contabilidade por atividades (SCPA) para a gestão de empresas de serviços em desenvolvimento de software. O modelo apresentado partiu da realidade de empresas catarinenses de desenvolvimento de software, que fizeram parte dessa pesquisa, tanto como fornecedoras de informações como avaliadoras do modelo apresentado. O modelo de SCPA apresentado traz três dimensões: subsistema decisório, subsistema operacional e subsistema ciclo contábil, os quais combinados fornecerão informações que garantam as empresas de desenvolvimento de software o controle gerencial sobre seus custos de desenvolvimento.</span></p></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>}, number={2}, journal={Contabilidade Vista & Revista}, author={Gomes, Sônia Maria da Silva and da Silva, Samuel Vieira}, year={2009}, month={maio}, pages={73–92} }