A utilização de métodos de custeio no processo de tomada de decisão em uma empresa do setor hoteleiro em João Pessoa/PB

Abstract

The competitive market has increasingly demanded the accounting industry, making it necessary for the accounting professional to act in the various sectors, including the hotel sector, which has sought to fit the demands established in this sector. This paper aims to investigate the use of costing methods in the decision making process in a hotel company located in the city of João Pessoa / PB. To this end, it was listed as specific objectives: to raise the application of cost accounting in the company; identify the costing method (s) adopted by accounting; to ascertain the need to use the costing method (s) adopted. It is a qualitative research. The person responsible for the company's accounting information was interviewed. At the end of the study it was concluded that, despite the fact that cost accounting has evolved over the last decades, regarding the breadth of costing methods, the company still opts for the mandatory method, in this case, absorption costing, taking into account since it is the method formally accepted by the Brazilian Income Tax Law.