Análise dos custos de produção de estofados em uma indústria de São Lourenço do Oeste - SC

Abstract

This study addresses the Cost Accounting, specifically the the analysis of the costs of producing upholstered in a city of Sao Lourenco do Oeste industry - SC, given that the analysis of subsidizing best be organized formation of selling prices , avoid waste and improve their performance. The objective is to perform a case study in an industry of upholstery city of Sao Lourenco do Oeste - SC to identify which cost system that can better meet the needs of managers. For this study the cost of production of three types of upholstery were analyzed, the materials used to manufacture each model, the cost of each item, bringing the total manufacturing cost of each, with subsequent analysis to determine the price of sale of products. The main results showed that the company researched the fixed costs are much lower than variable costs. Taking into consideration the reality of the company suggested the adoption of ABC costing method or by absorption due to the characteristics of the company where fixed costs are apportioned to products manufactured.