Sistema de custeio: um estudo de caso em uma empresa industrial do ramo de sabão na cidade de Paulista-PB.

Abstract

Is intense dispute market faced by companies, so they are always looking for alternatives to ensure their ability to compete in front of so many variations on the market. Management strategies, changes in its procedures and adequacy of accounting techniques are fundamental tools in this case. As a result of these changes, the administrator of the company becomes of paramount importance for business decisions. Another important tool is the best knowledge of the production process of the company, its management, the financial side, beyond the control of costs, all of which allows for greater security for future activities. This study aims to determine the overall cost of goods manufactured in a soap company in the city of Paulista - PB analyzing which traditional costing system is used in the company. To achieve the purpose of this study was to carry out research, using the deductive method, and allowed the foundation to research documents and literature, and in the practice, with interviews and analysis of the company in focus. The results have verified that the company does not classify costs according to the traditional criteria of cost, verifying the use of an informal system based on the use of spreadsheets, in which the owner looks at the behavior of costs of inputs, thus tracing out the general orientation about the goals of sales, as well as their prices. He also uses his experience and know-how is something that these days produces results as expected, a fact that is referenced by the statement of the leader of production, when it mentions that the waste is "zero" because the product that perhaps not complies with the standard of quality is returned to The process in its initial stage.