Análise Comparativa da Alocação dos Custos Indiretos de Produção pelo Método Custeio por Absorção

Abstract

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.