ANDRADE, M. G.; http://lattes.cnpq.br/1594212945932129; ANDRADE, Maria Gerliane de.
Résumé:
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.