Aplicação do sistema de custeio meta às empresas do setor faccionista de costura: um estudo de caso

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

This work aimed to research the application of target costing system to sewing service businesses, through a study case. The study is related to the Management Control research line of the Post Graduation Program of Accounting Sciences of the Universidade Regional de Blumenau. It is about an exploratory research, carried out through study case, with qualitative approach. It is linked to the inductive approach, where the data was collected through the intensive direct observation technique. The analysis elements lay on simple female pants of a certain size. First of all, the manufacturing steps were identified, according to the product s generating activities. Then it was identified the way that the target costing system might be applied to sewing service businesses, with the aid of ABC costing, thus contributing to the planning of the productive process activities and administrative support. The outcome of the survey shows that the product generating activities may be planned at the sewing service businesses, making the cut down of strategic costs possible and fitting the current prices in order to reach the desired profit and keep the business economically feasible on its market

ASSUNTO(S)

sewing service business ciencias contabeis target costing custeio abc empresas faccionistas de costura custeio meta abc costing custo; custeio baseado em atividades; contabilidade gerencial

ACESSO AO ARTIGO

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