A utilização das informações fornecidas pela Contabilidade de Custos para o processo de tomada de decisão

Abstract

Cost Accounting came into existence with the objective of evaluating inventories, but it has also become a powerful tool in the process of control and decision making of a company. In order to demonstrate a little of its usefulness in the decision making process, a case study was carried out in a textile industry manufacturer of caps and promotional hats on order, where the importance of knowledge and measurement of costs was verified. In order to do so, we performed the Contribution Margin and Balance of Payments calculations to verify if the costs are well evaluated and if the company is achieving a good profitability. It is important that the company is aware of its costs in any and all decisions that it will make, since it is the decisions that will determine the future of the same. Although it is not accepted for fiscal and legal purposes, Variable Costing is immensely useful when applied for management purposes.