Estudo do custeio por absorção na apuração dos custos dos produtos fabricado em uma indústria e doces na cidade de Pombal -PB.

Abstract

The increase of the competitiveness in the market does with the companies transform your strategies, your processes, your way of manager, with the purpose of assuring your permanence in the market, in consequence those changes, the administrator has an important function in this context that is the responsible for the process of make decision. For the activities to take place with efficiency it is done necessary to know all your process productive, administrative and financial, giving supported to the activities that will come to be accomplished in the future, that feels through an effective control of the costs. The proposal of the present work which has for general objective to clean the costs of the manufactured products, in a company of candies in the city , of Pombal, for the conquest of this objective proposed in study it took place a case study, with the use of the deductive method with bibliographical and documental base to give foundation to the research.. The results indicated that the entity doesn't classify the costs in agreement with the criteria of the costing for absorption, once they are inexistent the separation of the direct and indirect cost existing the labor and hours still and the machine hours, influencing negatively in the appropriation of the indirect cost of production, being arrived the conclusion that the studied system is used by the entity more centered in the compulsory that in any other type of decision.