Análise de custos de uma indústria de sistemas de exaustão

Abstract

Micro and small companies represent a considerable fraction of the brazilian GDP (Gross Domestic Product), contributing with the country’s economic movement and with job offerings. The correct costs management in companies in this sector is crucial to assure a healthy growth and competitive advantage. Given the importance of economic management, this paper proposed a case study to analyze the costing system in a micro company from the city of São José dos Pinhais, state of Paraná, engaged in the field of industrial exhaustion systems manufacturing. In order to comprehend the current costing and pricing system, the study was based in informations from a preliminary budget, that is used to compose the sales price to the client. Afterwards, the company’s productive system was mapped with the objective of analyzing the existence of a better suited costs management model, and for that effect, the proposed method was the ABC (Activity-based Costing). With the intention of evaluating the performance of the proposed method, informations were collected from the administration and operators responsible for production, regarding a ventilator that was being manufactured during the study period, such as direct and indirect costs, materials utilized and workload. Based on the data collected, the estimated costs were compared with the effective ones, making it possible to understand the impact that a more accurate appropriation of costs can have on the sale price and profit. Therefore, the objectives of the study were achieved, and the use of the ABC costing method proved that there is indeed a difference of 5% between the expected profit and the real profit of the company over the sale price.