Aplicação dos métodos de custeio: variável x ABC em uma indústria moveleira

Abstract

The objective of the work is to make a case study in a furniture industry of the city of Chopinzinho - PR, which in a single factory infrastructure works with two brands and a portfolio of products with three lines with different concepts. The need of the managers of the company is to know the real cost and profitability of each brand and product line. The data collected in the company were through reports, documents obtained through a search in the information system of the company. Currently there is a cost control based on variable costing which does not bring the information of each line separately. With this, the present study made a qualitative research and identified that the costing method based on ABC activities, being applied in the company will meet the needs of the managers in having a real vision of the costs, and thus be able to position itself better in the market and have a basis for decision-making.