Utilização dos métodos de custeio: um estudo de caso em uma academia de ginástica na cidade de Sousa/PB.

Abstract

With the increase of the expectation of the people's life and of the competition in the job market, the society seems to demonstrate a largest concern with the beauty (aesthetics), health and life quality than if you/he/she observed her/it some years, inside of this panorama the section of gyms the has been requested if you perfects in their rendered services, in consequence, partly, of the understanding and larger access to the culture means that she created a more demanding and certain public in their objectives, where for a larger success of this activity branch the managers have if concerned in how to maximize the incomes and to minimize the costs for this making use of costing methods in accounting justifying like this the objective of the present work that intends to identify which method of more suitable costing to a gym in the city of Sousa-PB, for that it was made a case study using interviews and observations in loco as well as the analysis of documents to do a junction among the part practices and the theoretical for the elaboration of demonstration of results of exercises using the traditional costing methods. Where he/she was the one that better if appropriate the reality of the studied company.