Modelagem de um jogo de empresas para o ensino de contabilidade de custos

Abstract

This work is about the business game modeling, which can be used as didactic teaching support for the cost accounting education. The model is called Multi-cost Game and was developed based on models found in the literature having had as focus to be a game with the objective of approaching specific contents of the cost accounting, which can be: variable costs, absorption cost, ABC cost, formation of sales price, and the contribution margin. It is simulated a dispute between competing companies that are selling their products for the same market demand, and it is successful the company that get the biggest accumulated profit at the end of the game. The idealized company is an industry from the clothes sector, which fabricates three products, using material and machines that can be bought and employee that can be hired and/or dismissed, according with the necessities of each participant company. After the modeling in an electronic table and the elaboration of the player manual, the proposal was validated in an academic group of the countable science course of Univel - Cascavel Educational Union, and the result were presented and analyzed.