(Instituto de Tecnologia, 2016) Braña, Clemilton Lúcio; Leite, Jandecy Cabral
This dissertation compares the allocation of indirect production costs using the absorption costing method. It discusses challenges in cost distribution and its impact on managerial decision-making. A case study at a company in the Manaus Industrial Hub (PIM) is presented, analyzing various costing criteria and their influence on financial results.
