Aplicação do método de custeio Abc para gestão de custos em uma empresa transportadora

Abstract

The road transport of cargo, the object of study in this work, and one of the basic activities of the logistics chain, deals with an essential factor: the movement of products from one location X to another Y. As this market has become a highly competitive in recent years, it is necessary to have a tool that acts efficiently for the organization's cost management. As many companies only use accounting methods for tax purposes only, they do not end up being useful in making more correct decisions, which directly affects the organization's expenses. The present work proposes the application of the Activity Based Costing (ABC) system for a company in the field of road cargo transportation. It has the objective of improving the way of controlling the expenses allocated in the resources consumed by the activities and, thus, helping to identify the activities that generate unnecessary expenses. The cost per kilometer traveled was obtained for each type of service offered, in addition to comparing these costs with the amount received for providing the service.