Análise do método de custeio utilizado em uma empresa de serviços de autoarmazenagem

Abstract

Cost accounting has the ability to support decision making by the manager providing information that contributes to the efficient use of available resources and foundation for the correct formation of prices facilitating the profitability of the business. The market increasingly more competitive requires from the companies the use of tools that contribute to the attainment of business objectives. This work analyzes the cost system implemented in a service company aiming to understand the practical use of cost systems in a service company. The search was done in a service business of self- storage located in the city of Joao Pessoa. A bibliographic survey was done about the principle concepts and methods of cost accounting. About the methodological procedures the search is classified as an exploratory case study. The electronic cost spread sheets were analyzed by a consulting service contracted by the company and comparisons were made of the method implemented in the business with the method of variable costing found in literature. The results showed the differentiation of the system used by the company found in the literature and the system’s ability to provide management information relevant to business management.