Abstract
The research aimed to highlight the results of the main customers of a customized label industry with the application of Costs to Serve. Based on a qualitative and descriptive approach, a case study was carried out. The data were obtained through interviews and documentary analysis. The results showed that the company's production process includes four groups of activities, which were categorized into Administrative, Commercial, Development, and Production. Commercial and Production activities consumed more indirect resources in the period, around 53% and 22%, respectively. The most representative costs were salaries and charges, Pro-labore and commissions, which accounted for 70% of the total indirect costs. The company's global profitability represented 7.56%, but customers B and C showed a loss of 10% in the period analyzed, mainly due to the high indirect costs in the Commercial and Development activities. It is concluded that the application of the Costs to Serve technique reveals several information for business management but demands a series of controls that require a change in culture and training of individuals involved with cost management. This evidence emphasizes the importance of cost management in organizations that adopt order costing system.
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