Proposta de aplicação do método de custeio RKW em uma indústria metalúrgica

Abstract

The search for business control and management includes cost surveys in several areas, due to the current highly competitive national and global market. The study encompasses the survey of a metallurgical industry costs in the interior of Paraná, with the objective of applying the RKW costing method. The method makes possible to allocate the costs to be apportioned more reliably to their production items. The data collection for this study was carried out jointly between the authors and the industry management. The research results present the sectoral costs introduced in the final cost of the product through the determination of cost allocation generated by the RKW Costing Method and presents the average impact of 39.29% of the sector that most attributes RKW cost to the products cost, providing better ways and information for a more efficient management planning in the industry, making it possible to optimize profitability and profitability in the business.