Método de análise de custos baseado no custeio padrão focado na variação de matéria-prima tendo como fundamento o custo meta do setor de pintura: um estudo de caso em uma indústria de construção naval no Estado do Ceará

Abstract

The strong pressure for the companies from outside characterizes the current environment business. The world economy globalized has contributed immensely to the national increased and international competitions. Market prices become, in this context, influenced by the competition. The customer who set the price you're willing to pay for a certain kind of good. In consequence, companies have to change the manage methodology for the price-cost. The cost is to be determined according the selling average price given by the market. This price may vary depending on quantities of raw material and vice versa. This work has the purpose the analysis of standard cost based on target cost. It is structured from the framework theoretical, which are highlighted the basic concepts and the costing methods characteristics. In this work is presented the proposed method for the analysis of the variations in raw material based on standard cost. Further, there is the presentation of the practice application for this method in a shipyard industry. In the last chapter are exposed the results achieved and the author final considerations.