Elaboração gradativa de um sistema de custeio baseado em atividades em uma indústria moageira

Abstract

This study sought to develop gradually a costing model for activities based on industrial logistics processes into a milling industry in the region of Santa Maria - RS, in the second half of 2015. In this regard, was performed a case study verifying all the relevant activities in logistics processes and other industrial sectors, as well as clarify the specific features of each area and create cost drivers of these with their activities. Information for this work were obtained through observations and interviews with the heads of sectors and all the theoretical basis through literature. Industrial internal structure of the company was found, in this gradual development, showing the persons who carry out activities as well as the resources used expenditures. Thus, the activity-based costing in logistics processes, structured in this work, facilitated the decision-making relative to the costs consumed by the activities, creating retention possibilities, abolition and integration of several tasks analyzed. The conclusion of this costing implementation project pilot ABC in the industry provided suggestions regarding the efficient use of time and resources used in the sectors as well as provide continuity of full development of this type of funding.