Análise de viabilidade de implantação do sistema de custeio ABC em uma empresa administradora de cartões do estado do Paraná

Abstract

This project deals a case study on cost management in a company that provides services in the area of card management for the supermarket sector. The implementation feasibility of the costing system based on ABC activities was studied, which proved effective for cost management, providing important and strategic information for decision-making. Through the tracking of the costs about each activity, implemented by the costing method addressed, it was demonstrated that the decisions are based on more reliable data, which allows a conscious management, which goes beyond a simple apportionment of costs. As a consequence, we can see the possibility of improving the company's performance and competitiveness in the market that which it is inserted.