Custos de produção de uma empresa de transformação de chapas acrílicas

Abstract

With the significant increase in competitiveness, currently, costs become highly relevant to decisions making in a company. In an acrylic sheet transformation industry in which its products are customized and made-to-order, the study aimed to identify the composition of production costs and define a method of costing that best fits the company. The methods applied and analyzed were the variable costing method, the absorption costing method and the activity based costing method. Considering the needs, the company scenario and the information available, it was possible to observe that the absorption cost method is better suited to the company, and the method has provided the necessary information so that the products can be traded for a value that satisfies the organization and is competitive in the market.