Comparativo entre custeio por absorção e custeio ABC aplicado a empresa de serviços do Sudoeste Paulista
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Data
2023-02-01
Autores
Fiches, Raissa Rayan
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
Os estabelecimentos alimentícios que objetivam manter uma clientela estável ou crescente se veem no desafio de oferecer um produto de boa qualidade a preços competitivos. Além de precisarem de uma boa cadeia de suprimentos, necessitam também de um gerenciamento adequado dos custos. As metodologias disponíveis são diversas e podem ser mais simples de serem aplicadas, como o custeio por absorção; ou mais complexas, como o custeio baseado em atividades (Activity Based Costing - ABC). A maior diferença dentre elas está no modo de apropriação do custo indireto nos custos dos produtos, pois o custeio por absorção utiliza como referência a quantidade produzida, e o custeio ABC se norteia pelas atividades executadas no processo produtivo. Dessa forma, foram aplicados os dois métodos em um restaurante localizado na cidade de Itapeva-SP, que produz lanches com ultra smashed burgers com o objetivo de determinar qual deles mais se adequava à realidade do estabelecimento. Após rateados os custos indiretos desse estabelecimento, comparou-se os processos produtivos dos lanches para ambos métodos de custeio. Com base no resultado obtido, foi possível comprovar a hipótese de que o custeio por absorção possuía melhores recursos para ratear os custos indiretos.
Food establishments that aim to maintain a stable or growing clientele are faced with the challenge of offering a good quality product at competitive prices. In addition to needing a good supply chain, they also need proper cost management. The available methodologies are diverse and may be simpler to apply, such as absorption costing; or more complex ones, such as activity based costing (ABC). The biggest difference between them is in the way of appropriating the indirect cost in the costs of the products, since the absorption costing uses the quantity produced as a reference, and the ABC costing is guided by the activities carried out in the production process. Thus, both methods were applied in a restaurant located in the city of Itapeva-SP, which produces snacks with ultra smashed burgers. After apportioning the indirect costs of this establishment, the productive processes of snacks were compared for both costing methods. Based on the result obtained, it was possible to determine which of them has greater adherence to reality and prove the hypothesis that absorption costing has better resources to apportion indirect costs.
Food establishments that aim to maintain a stable or growing clientele are faced with the challenge of offering a good quality product at competitive prices. In addition to needing a good supply chain, they also need proper cost management. The available methodologies are diverse and may be simpler to apply, such as absorption costing; or more complex ones, such as activity based costing (ABC). The biggest difference between them is in the way of appropriating the indirect cost in the costs of the products, since the absorption costing uses the quantity produced as a reference, and the ABC costing is guided by the activities carried out in the production process. Thus, both methods were applied in a restaurant located in the city of Itapeva-SP, which produces snacks with ultra smashed burgers. After apportioning the indirect costs of this establishment, the productive processes of snacks were compared for both costing methods. Based on the result obtained, it was possible to determine which of them has greater adherence to reality and prove the hypothesis that absorption costing has better resources to apportion indirect costs.
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Palavras-chave
Custos indiretos, Métodos de custeio, Serviços