Análise de Custos pelos Métodos de Custeio por Absorção e Custeio Variável em uma Empresa de Injeção Plástica do Polo Industrial de Manaus

Abstract

This work used the methods of absorption costing and variable costing, as a proposal to improve the allocation of costs of the production process in a Plastic Injection Industry. To reach the proposed objectives, a case study was carried out, through a quantitative and qualitative research. At the end of this research, it was possible to identify the unit cost of the cover and the cabinet, respectively, of R 0.26 a n d R 0.26andR 0.81, absorption cost method; R 0.14 a n d R 0.14andR 0.45, using the variable cost method. In the statement of income, a positive result was obtained, which represents 1.06% of the net profit, but the office presents the high unit cost, mainly in the acquisition of the raw material, compromising the company's profit, and it is up to the company to decide between discourage this type of sale or look for suppliers with lower raw material prices. It was verified that the variable method is closer to the reality of the company in decision making, because it monitors the costs and changes that may occur if there is a change in production volume. As a final result, the present study showed that the implementation of absorption and variable costing methods are easy to apply and can be deployed in any company.