Apuração de resultado gerencial em uma indústria gráfica

Abstract

This article, first, describes the strategic planning of costs and considers that the determinants factors to its use are: analysis of the values, the strategic position and the direction of costs. After that, it presents the ABC system (Activity Based Cost) and Variable costing system of costs and how it can be used as a tool in the strategic planning of costs. And ends with a case study, proposes a system of mixed funding to find the contribution margin of products through a system of variable costing and view the resource consumption of activities by the products.