Estudo comparativo entre a mensuração do estoque por meio do CPC 16 x custo corrente

Abstract

This paper discusses the application of CPC 16 as the corporate accounting tool and the Current cost as the management accounting tool, in order to compare aspects of each application in the measurement / assessment of a stock's Role Distributor. The case study, practical and exploratory, we used primary and secondary data and qualitative method to address the problem. In applying CPC 16, obtained a reduction in the stock account, equivalent to 3.3247% and identified to update the cost of paper at the time when the item comes into stock as one of the positive aspects of this method; however, there is the non-adoption by the CPC 16 part company, more specifically in relation to the exchange rate that should be added to the cost, on a negative note. It was also noted that the size and the size of the company does not influence the result. In implementing the cost chain, we have: updating the cost of paper at the balance sheet, balance sheet or on any date user-defined cost savings in all items analyzed, the application of current cost is not related company's operating sector, easy identification of the sacrifice getting a similar item, maintenance of physical capital and such method can help in defining sales strategies. The negative aspect of this cost is in the fact that the literature does not consider this method as an artifact of management accounting. Thus, it can be said that the CPC 16 applied to imported items is similar to the current cost method.