Os métodos de custeio e suas finalidades no ramo industrial: um estudo de caso em uma empresa do segmento de duas rodas

Abstract

In front of the current worldwide scenario, volatile and competitive, it was observed the importance that costing methods have to help managers in controlling and managing the cost of their products. Despite their importance, the real application of these methods in the reality of companies is of low understanding. Based on that, the objective of this study is to verify, among the main costing methods in the literature, which are applied in a industrial and for which purposes. In order to achieve this, a case study was conducted in a two-wheel segment company located in the industrial district of Manaus. It was concluded that costing methods are used by several users of the organization, with different purposes and needs. And that not all coincide with what the literature proposes.