Definição de um sistema de custeio adequado a realidade da indústria APC do Brasil LTDA

Abstract

In the last decades, several changes in the worldwide scenery have shown that the cost accounting has been a concerning subject in the national and international industries, making its correct use even more important, and then opening opportunities for competition with very detailed cost criteria. Consequently, this article intends to analyze some cost systems, its positive and negative values, in order to find what will be better for the APC do Brasil LTDA. (Swine Blood Processing Industry), and then define the most appropriated and decent cost system facing the company reality, its proposes, and different production processes. The pattern cost was the elected because when compared with the other systems, this one will permit the company to obtain the planned results, the ones which are in the action plan.