Proposta de implantação de um sistema de rateio de custos indiretos nos serviços de academia e maturidade ativa da unidade operacional Sesc Alegrete

Abstract

This paper discusses a proposed of implementation of an overhead costs allocation system in Fitness and Active Maturity services of Operational Unit Sesc Alegrete. In today's business environment in order to support the decision making process information and knowledge about the costs, which are the basis for planning, especially the possibility of using such data on improvement of work processes and tools management. Thus, the aim of this study is to conduct a mapping of the costs of Operational Unit of Sesc Alegrete, in Fitness services and the Active Maturity Program, identifying the direct costs, overhead costs, fixed and variable, indicating the contributions margin from the Fitness services and suggest improvement actions based on the data collected. Initially it made a literature review in order to relate some concepts with Cost Accounting, indispensable for the formulation and understanding of the costing system. Then was described the proposal of the Activity-Based Costing System (ABC). This research used the case study method, empirical, with a descriptive and a qualitative approach. Data were collected through interviews, observations and document analysis. Data were analyzed using content analysis. Was developed tracking of activities, then make the allocations of expenditure corresponding to each activity, exposing the direct costs and overhead costs that exist in Sesc Alegrete Operating Unit related to the activities of Fitness and Active Maturity Program. The following is a recommendation for an model of overhead costs allocation, through cost drivers. After the survey of the costs pointed out the contribution margin Sesc Alegrete Academy and suggest some improvements to the services under consideration. It was generated effective cost information for decision making.