Análise do sistema de custeamento abc na Embrapa algodão de Campina Grande – PB.

Abstract

This paper analyzes the operation of the activity-based costing, ie ABC costing system at the National Center for Research on Cotton - Cotton Embrapa, covering topics such as: the budget for the unit, the calculation of costs, the system calculation of cost and support systems, data feeding these systems and the data on these disorders. We used direct observation by the sector budgetary and financial management - SOF, where the opportunity dysfunctions were found in the transfer of information from some sectors, making the calculation of costs related to research activity, ie final activity, does not present a reliable, leaving some habit changes by some sectors under the supervision of managers and supervisors so that the SIC can process this data and generate consistent information about the costs of the action plans and projects.