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IMPLANTAÇÃO DO CUSTEIO ABC EM UMA EMPRESA DO RAMO DE PRESTAÇÃO DE SERVIÇOS

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Author(s): Luiz Ricardo Aguena Jacintho Gil de Castro | Fernando de Almeida Santos

Journal: Revista Científica Hermes
ISSN 2175-0556

Volume: 07;
Date: 2012;
Original page

ABSTRACT
This paper describes the implementation of the Activity-Based Cost (ABC) method in a company of taxes and accounting services and outlines the positive and negative aspects encountered during implementation. It should be taken into account that this work has been developed in the fiscal area of cost verification. Bibliographical references, internal company documents and interviews with industry officials and the administrator responsible for the company were used. In the evolving of operations, the costs of the fiscal area and their main activities have been described monthly and through this information, drivers have been developed and the ABC (Activity-Based Costing) method has been adopted. With the implementation it became clear that the system provides better visualization for the decision making process, it also provided learning for the company, so that the method should be used for an undetermined period of time.
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