Análise comparativa entre métodos de formação de preço de venda baseados no Custeio por Absorção e no Custeio ABC

Abstract

In the competitive scenario in which companies in the confection are inserted, possess an effective management and control of your spending and be able to convey them to their products consistently, is a crucial factor for obtaining better yields. Based on this need, this study proposes a method for maximize efficiency in cost management and pricing, conducting a comparative analysis of sales prices based on absorption costing methods currently used by the company, and Activity-based costing, based in chronoanalysis technique as a way to base the apportionment of overhead costs. This method was applied on a branch company of female clothing, but precisely in the cutting industry, where cost management needed improvement. The current method of cost management did not fit closely to the reality of the company, taking into account an arbitrary apportionment, which caused errors in the allocation of overhead costs and ended burdening some products, and not to generate information needed for decision-making management. After comparative analysis between the costing methods, the author found that the Activity-based costing best suited the needs of the company, proving to be more effective in the treatment of costs consistent with the productive reality of the company.