Implantação do subsistema de custos previsto na NBC T 16.2 em uma usina de asfalto do município de Santa Maria/RS

Abstract

For decades Brazilian legislation has guided public administrators as to the efficient control in public resources usage. In order to that, it is essential to the public administration to know the costs of all its products and services, which becomes possible with the implantation of the cost-subsystem laid down in NBC T 16.2. In this context, the present study aimed to identify how this subsystem of costs can be established in an asphalt plant in Santa Maria, in order to obtain an effective costs estimate. To reach this purpose, descriptive and qualitative research procedures were adopted, whose data were obtained by documents, interviews and observation analysis. In what concerns technical procedures, this research can be classified mostly as a study of case. For the costs verification it has been identified that the costing absorption system is the most adequate to that organization needs, for it permitted the identification of costs in support production departments and at last, the verification of cost production of each trace of CBUQ. Thus, it was conclusive that the costs with raw material are the most representative, outdoing 84% of each product total costs and among them, CAP is the one which represents the highest acquisition cost, being the biggest responsible in variation of expenses. Therefore, the proposed target of the research has been achieved, which was to show how the implantation of subsystem costs, in what concerns to costs verification should be performed.