Aplicação do sistema de custeio baseado em atividade em contrato de manutenção

Abstract

After World War II, begins the process of outsourcing in order to direct the focus of the end activities of companies, providing, thus, cost reduction and reduction of staff. When introduced in the industry, outsourcing has enabled the emergence of companies specializing in the maintenance of certain equipment. Over time, the high level of competition has forced the company providing services to manage the costs of their contracts to get better sales price and profitability began to adopt new adopted costing methods. In this work is shown a case study with application of costing method based on activities (ABC - Activity BASED Costing) in a provider of maintenance, in order to manage costs order to assist in decision making that enables development strategy that can bring greater profitability for companies.