Aplicação do método dos centros de custos para gerenciamento dos custos em uma empresa de panificação do cariri paraibano.

Abstract

This study aims to develop a cost system in a bakery in the Cariri region of Paraiba. It was made a literature review to get to know some concepts for the understanding of the subject and study of the main costing methods. This research was developed through a case study. There were also interviews and on-site visits in Santa Luzia bakery, company object of study, to know the structure and collect the survey information. The costing method that best suited the company's needs was the cost center method. The cost center method consists in the division of the organization in centers where costs are allocated and then distributed to the products. The research also addressed the importance of cost management to assist managers in the decision-making process and costs control. Finally, the study was successfully concluded, applying the cost method in the company in question, making it possible to know the cost of its main products. After this research, the owner will have available the necessary management information that will give subsidy to a more efficient control of costs and assistance in the decision making of the organization.