A gestão de custos fundamentada nos métodosde custeio: um estudo multicaso em micro e pequenasempresas

Abstract

The purpose of this study is to apply cost management in micro and small companies through the use of costing methods in three companies, one of which operates in the bakery sector, another in the bottling of water with added salts and the last one in the provision of services, such as a fitness center, all located within the State of Ceará. As for the companies analyzed in the study, none performed cost management, not taking advantage of important information to define strategies and improve their results. Knowing the importance of the use of this tool, the work consisted in the collection, analysis, and classification of expenses, obtaining the costs of the product mix and understanding about the productive processes of each entity, through the application of the variable costing method, ABC costing and absorption costing, respectively in the Alfa, Beta and Omega companies. Furthermore, cost management indicators were also applied, such as: contribution margin and accounting break-even point. The results achieved with the application of the costing methods proved the relevance of cost management, where it was possible to define the products that presented the highest contribution share, the activities with the highestcosts, and the amount referring to the costs and expenses of each business. It was also possible to calculate the values of the contribution margin, unit and total gross margin, and to indicate the break-even point value; in this work, accounting was applied, aiming to indicate the necessary amount of sales that each company needed to make in order not to have losses in the period. In view of the above, it is emphasized that implementing cost management is a decisive point for the development of the business, so that by using concrete information the company avoids expenditures that would lead to the closure of the organization's activities.