A composição dos custos de serviços: um estudo de caso em terraplanagem

Abstract

Cost accounting on service providers is an important management tool that enables cost behavior analysis and enables the search for its reduction. The object of study, the company Campos & Cabreira, is an earthworking service industry that does not have broad knowledge of its costs, and thereby, is not aware of its true profits. Therefore, this study aimed to investigate and demonstrate the composition of the company's expenses, using descriptive research, using the two forms of approach, quantitative and qualitative, and setting them on a case study with support in documentary research. At first, they were analyzed and classified making it possible to divide them into costs and expenditures. Besides the company’s known costs, this research sought to determine other costs that affect service supplying, what enabled the calculation of the cost per hour of work that the involved machines have. Following that, it was possible to propose an indexer to the cost, which consisted in an assistance tool for defining the selling price.