A importância do controle de custos e aplicação do método do centro de custos em uma empresa do cariri paraibano.

Abstract

This work is a case study on the development of a cost system, based on the cost center model to be applied in a food company. Aiming to provide information to assist in the management process and to assist company managers in decision making. The same was developed Pizzeria company called Big Burg. The study was a theoretical deepening, that is, we conducted a literature review, we analyze some renowned authors in Brazilian literature, like: Bornia (2010), Garrison (2011), Rodrigues (2009), Martins (2001), this perspective was can demonstrate some concepts that facilitated the theme of understanding between them, the four main costing methods: Standard Cost, Activity Based Costing (ABC) Method of Production Effort Unit (UEP) and Method of Cost Centers. The study was completed with the successful implementation of the above mentioned company cost method, which enabled from the knowledge of the costs of each cost center, a broad overview of expenses incurred in the organization for more efficient control.