Análise gerencial de custos em uma indústria de plásticos

Abstract

This study approaches the application of the Principles and cost methods defined by Bornia (2010), in a Plastics Industry, with the objective of identify the most appropriate to generate useful and relevant information for decision making. RKW was applied based on variable costing, RKW based on Total Absorption Costing and RKW based on optimal absorption costing. For ABC it was identified that the cost centers used for the application of RKW are also the activities performed by the company, that is, the values obtained product are the same applying the RKW or ABC. Finally, there was the application of the UEP based on Variable Costing, UEP based on Total Absorption Costing and UEP based on optimal absorption costing. Perceives that the principle and method best suited to the company's the UEP based on Variable Costing and Optimal Absorption Costing.