Proposta de implantação de um sistema de apuração de custos em uma empresa prestadora de serviços

Abstract

This project was developed with the objective of analyzing and formulating a cost determination system proposal in an environmental and agricultural advisory service provider company, located in the western part of the state of Paraná. The system makes supporting data accessible for the management process and calculation for proper services charging. The collection of the data occurred through visits to the company and interviews within the facility with the partner responsible for the business’ financial management. The system proposed is based on a variable costing model with cost measuring per hour worked, which foremost calculated the company’s productive capability, só cost could subsequently be classified into three classes: fixed, variables and manual labor costs. Through this finding the hourly total base cost to be charged through the sum of the division of costs classes by productive capability. Once base cost was calculated, the use of the mark-up was suggested for pricing. Through the collected data the contribution margin and the break-even-point were also calculated; both important economic-financial indicators that support the decision-making.