Apuração de custos em uma empresa do ramo de pré-impressão gráfica e impressão digital

Abstract

The company Fotoligraf Fotolito Digital Ltda. not accurate and has structured its costs. This study aims to identify and measure the costs of production and services of this organization, in its poor cost control. The calculation of the costs of the organization will serve as an aid in decision-making and better functioning of the organization. Using variable costing, were taken into account the variable costs directly related to production and service delivery organization. Through the use of documentary analysis was possible to study and analyze the figures for expenses incurred in the company, and with the techniques of observation were analyzed coefficients of allocation of costs in production. The results were transformed into a system that is based on a software and spreadsheet calculations. With the system up is possible for drivers of the organization always be with the company's costs to date and available, because the system is likely to upgrade when necessary. The costs of production and service inputs include canvas, paper, toner, ink and other materials used to manufacture the products and implementation services of the organization. Costs made by the company range from $ 0.61 for laser printing up to R $ 39.72 in the development of the printing plate. Another important factor is the service or product that yields a greater degree of contribution that is printing on canvas, with the proportion 86% of the selling price.