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Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Servico Utilizando O Activity Based Costing (Abc)

Author

Listed:
  • Nara Medianeira Stefano

Abstract

Esse estudo teve como objetivo principal propor uma sistemática de gerenciamento de custos fundamentada em custos Activity-Based Costing (ABC) para as pequenas empresas prestadoras de servicos para melhor gerenciar seus custos. Definida uma sistemática, aplicou-se, parcialmente, em uma organizacao que tem como foco prestar assistencia e consultoria em informática, para a atividade “entrega do produto (implantacao de sistema).” Para melhor elaborar os direcionadores de custos (cost drivers) e calcular o custo do servico, houve a necessidade de esse conhecer e presenciar os processos, atividades e os recursos envolvidos. Portanto, a proposta baseada no método ABC é aplicável em pequenas empresas prestadoras de servicos pelo fato de originar uma investigacao de custos mais precisa e, com isso, proporcionar informacoes para a tomada de decisoes.

Suggested Citation

  • Nara Medianeira Stefano, 2011. "Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Servico Utilizando O Activity Based Costing (Abc)," Estudios Gerenciales, Universidad Icesi, December.
    • Handle: RePEc:col:000129:011257
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    File URL: http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1116
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    Cited by:

    1. Martha Ríos Manríquez & Clara I. Muñoz Colomina & M. Lourdes Rodríguez Vilariño Pastor, 2014. "Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico," Estudios Gerenciales, Universidad Icesi, July.

    More about this item

    Keywords

    Serviços; pequenas empresas; custeio ABC.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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