Proposta de implantação de um sistema de custeio para o auxílio à tomada de decisão: estudo de caso em uma empresa do ramo agrícola

Abstract

The present study has the purpose of proceeding a case study on a agricultural company located on the southwest region of Paraná, and also to propose a system of control and cost analysis that may help the manager in the decision-making process. It was made a bibliographical research and a field research, and was opted by the application of a hybrid defrayal method between the defrayal system Activity Based Costing (ABC) and the Variable Costing. The ABC was used for separating the fixed expenses among its activities. The Variable Costing system was used to distribute the costs and variable expenses on products, besides identifying the product contribution margins on its respective activities. With the result, after the implantation of both methods, it was possible to generate several relevant information to aid the management on the decision making process, such as the total of the contribution margins of each activity, the accounting balance point of activities and the company result on the analyzed period.