Aplicação do método de centro de custos para gerenciamento de custos em uma pedreira no sertão pernambucano.

Abstract

The objective of this work was to develop a cost system to better manage a company in the crushing business, showing the importance of a cost tool to assist managers in the process of control and decision making. Through a case study, on-site visits were carried out to understand the production process and interviews to collect the necessary information. Also a bibliographical review was made to know the concepts of the area of costs and its main methods of costing. The applied method was cost center, which allows the division of the company into centers, where costs are allocated and then distributed to the products. With the effective application of this method, it was possible to better understand the situation of the main products of the company in terms of costs, making visible the information necessary to help the owner make the decisions that he wishes.