Aplicação do custeio abc na geração de informações para a tomada de decisão: um estudo de caso em uma indústria têxtil na cidade de João Pessoa

Abstract

The use of a costing system in an industry has various functions between the proposed control and add costs to products and provide tools to managers for decision. These tools try to identify which product is being more profitable product which spends more resources in their production processes, which reduce and even eliminate expenses in order to generate and enable managers to better decisions. The present study had as objective to identify how the ABC costing method could assist the industry in decision making. The methodology is characterized as a case study because it was conducted within a company with the participation of all sectors involved in the process together with the literature through analysis and study of material related to the subject and documentary having been analysis used in various documents provided by the company to meet the research objectives. Data were grouped and sorted to meet the procedures related to ABC costing, in order to generate cost information that is provided by this method. The problem was to identify: How the ABC costing system used in an industrial company can generate information to assist in decision making? Based on the results, it was concluded that due to industry analysis has a value of indirect costs well above the other costs, the implementation of the ABC method may help in the internal decisions, as this would provide a wider range of enterprise management information, thus being able to help the manager decide more consistently with regard to the final selling price, control costs involved in the process, the manpower involved, among other information provided by the method.