Os impactos do planejamento dos custos de aquisições de materiais indiretos em uma empresa de eletrodomésticos

Abstract

This article, constructed through bibliographic and documentary research, aims to identify and describe indirect materials within companies and their impacts on general costs. The interest in the proposed study is justified because these materials are present in all types of economic organizations, where they are not always easily identified and generally only viewed as operational expenses without strategic planning perspectives. As a main result, this article seeks clarification regarding the definition of indirect materials, analysis of these within the ABC Curve and proposal for cost reduction based on strategic planning and purchasing actions in this process.