Aplicação do método de custeio ABC em uma associação que atua na produção de cocadas artesanais

Abstract

The associations, which are non-profit organizations and have the purpose of defending collective interests, have been developing economic activities through the production of goods and services, with the purpose of impact and transform people's lives, in addition to raising resources for their maintenance. However, these present difficulties when it comes to management, especially with regard to costs, because the practice of accounting is still little stimulated, being a deadlock factor for its development. Although the purpose is not to effectively monitor the competitiveness of the market, a costing tool is essential in any type of organization, since it provides support for cost management. Thus, this work sought, through qualitative research, to measure the management costs of an association of women who work in the production of handmade cocadas, through the Activity Based Costing (ABC) method. The case study was developed in an association located in the city of Lucena- PB that manufacture two types of cocadas, cocada traditional and cocada de corte (cut type). The data collection took place through three modalities: interviews with the president and vice-president, document analysis and the observation technique for mapping the activities involved in the production process. The results showed that the association needs to formalize its planning and production control to be able to produce at the tactical and operational level with greater efficiency and improve its productivity. Six processes and 52 micro activities were identified, 40 of which were considered as aggregators some value to the products, representing 76.9% of the total of activities carried out in the association, the others correspond to activities that can be eliminated or reduced. As for the management cost of the analyzed products, the cocada traditional, natural and burnt flavor presented the same cost, R$ 2.74, with profit margin of 31.5%. The cocada de corte, natural flavor, has a cost of R$ 1,94 and is generating damages to the association, being the transport cost the most incurring on the products.