Abstract
Resumo The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the sales price should follow the market logic. Palavras-chave: Reference Apportionment. Sales price. Costing system.
Highlights
The competitiveness between enterprises, products and services, brings increasing challenges to companies and business management
The collection of data, calculation of costs and analysis of the results occurred in three different phases: The first phase (I) calculated the costs in the companies, when the objective during the active search was to identify the costing system adopted in each company
It was found that the costing system, widely used by companies surveyed, is the Direct Costing (DC) and its corresponded pricing by price markup
Summary
The competitiveness between enterprises, products and services, brings increasing challenges to companies and business management. It is clear that the challenges are permanent and there are opportunities that should be noticed and potentially exploited, avoiding risks in the process Due to this trend and the economic environment, the need for a restructuring of cost management (BORNIA, 2010) was created, when the decisions of enterprises came from internal and external procedures, considering the context of the company. It is understood that the apportionment does not favor an equal and fair distribution in the exact dimension of each product, with its features and value This context causes many companies to fail to adopt a costing system or calculate the individual cost of their products, setting the sales price through markup or similar
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