Análise comparativa de custos: custo padrão x custo real x custo ideal

Abstract

This study arose in order to demonstrate the importance of the approximations of the findings and analyzes of costs that occur in the production processes of enterprises, which may affect, significantly, the financial results. Large companies are subsidized by software management costs increasingly sophisticated, in which managers have reliable information on the actual situation of their operations. However, these features are not always present in small and medium enterprises. In many cases, because of a lack of knowledge by managers and a lack of funds for investment in a software of this nature. In this case study will be analyzed and compared actual costs with standard and ideal, pointing alternatives for small and medium enterprises can make managing your costs low investment. These comparisons aim to demonstrate the importance and benefits of performing the management of costs taking into account the Standard costs (which is also called budget cost), actual cost and ideal cost in which one seeks to reduce and / or eliminate the waste so that the financial results are maximized. After application of costing systems in an industry of mounting electronic parts it was possible to demonstrate the possibilities for significant reduction of production costs and consequently the possible increase in the profit of the company using the concepts of the ideal cost.