OS DIFERENTES MÉTODOS DE CUSTEIO: ferramentas para gestão empresarial

Abstract

This study aimed to analyze the two costing methods used by industries; on one side shows the cost method absorption that considers all production costs in its calculation to be absorbed by the stock, and the indirect costs are allocated in the product by apportionments and on the other hand, the method of variable costing, which are only suitable to the stock as manufacturing costs variable costs, being excluded the fixed ones. The comparison and use of methods facilitate the taking of management decisions, which are indispensable tools that enable organizations to work with differential and cost reduction especially at this time filled with economic fluctuations. This literature review of work performed at the first stage the basic principles of accounting industrial costs and second, the costing methods for absorption and variable, showing the difference between both. The results concluded that each method meets the different business needs in the verification of different and possible impact on the final cost of the product, analyzing the different aspects, advantages and disadvantages of these methods.