Proposição de um modelo de custeio por absorção ponderado para indústria de artigos de festas e decoração

Abstract

This study proposes the application of an absorption costing model using the weighting criterion in an industry specializing in party and decoration articles in the state of Paraná, Brazil. The research is justified by the need to correct cost distortions in a heterogeneous production environment. The objective was to propose the application of this model and conduct a comparative analysis with the model previously used by the company. For this purpose, the case study methodology was employed, using primary company data such as direct and indirect costs, production volume, and the production process time for each item. The comparative analysis was performed between the traditional costing method used by the company and the proposed model, which uses the products' production time as the fixed cost driver. The results demonstrated that the traditional method generated significant cross-subsidization of fixed costs, undercosting products that demanded longer production times and overcosting those with faster production. The application of the absorption costing with the weighting criterion corrected these distortions, providing a more accurate unit cost aligned with the actual consumption of factory resources.