Aplicação de controle de custos em uma empresa de pavimentação utilizando o método ABC

Abstract

The present study aimed to develop a cost system for a paving company, from the perspective of the ABC cost method. Thus, demonstrating how this method provides a clearer representation of costs, through the analysis of the items that had the greatest impact on profits and attribution of the direct and indirect costs that had an impact on each one. This is a case study with qualitative data collection, which was carried out in a company located in the city of Bagé/RS. The selected company has several cost items such as raw materials, vacations, rent, fuel, services, water, electricity, food, taxes and machinery repairs. The methodological procedures were separated into six stages, namely: identification of activities, identification of resources, allocation of direct costs, allocation of indirect costs, determination of the cost base and calculation of activity costs. It is therefore concluded that when considering that the items highlighted in the present study have a smaller representation in the global budget, the approach became more flexible, allowing less intensive management, which ended up resulting in greater flexibility in the allocation of resources, concentrating efforts where are more necessary and avoid excess control in areas of lesser financial impact.