Análise de custos por absorção em uma empresa moveleira de Londrina

Abstract

The study consists of an absorption costing application in an upholstery company. The theoretical framework addresses the overview of costs, their classifications and the absorption costing method. The research methodology was through a case study in a company located in the city of Londrina PR, with qualitative and quantitative analyzes of the data obtained through visits to the company and the availability of documents by the company. The results were tabulated and presented, making it possible to understand how the company's fixed costs are distributed and providing detailed information on the fixed and variable costs of the five products analyzed, obtaining their respective contribution margins.