Custeio baseado em atividades no setor administrativo - doi: 10.4025/enfoque.v24i2.5735

Authors

  • Simone Jacqueline Lonardoni Universidada Estadual de Maringá Author
  • Kelly Cristina Múcio Marques Universidade Estadual de Maringá Author

DOI:

https://doi.org/10.4025/enfoque.v24i2.5735

Keywords:

Costs, Activity and administrative sector

Abstract

In virtue of the many transformations in society, the companies are in search of new technologies and methodologies to better take care the necessities of the consuming market. In the industrial sector, it searches for the best form to select and to appropriate the costs, providing, trustworthy values. In this work, it is intended to acquire knowledge about Activity Based Costs - ABC and apply it in the administrative sector of an industry, and to assist in the calculation of the costs and give better information about the costs. This study is an example of the search for methodologies that wants to extend the information and knowledge of the managers about the costs in the company, allowing an analysis of its expenses, to contribute in the process of decision.

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Author Biography

  • Kelly Cristina Múcio Marques, Universidade Estadual de Maringá
    Possui mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1998). Atualmente é - professora assistente da Universidade Estadual de Maringá e membro do conselho editorial da revista Enfoque. Reflexão Contábil (Maringá). Tem experiência na área de Administração, com ênfase em Contabilidade de Custos, atuando principalmente nos seguintes temas: custos, atividades de serviços, tomada de decisão, tomada de decisões e consultoria. Currículo Lattes

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Published

2009-02-10

Issue

Vol. 24 No. 2 (2005)

Section

Original Articles

License

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How to Cite

Lonardoni, S. J., & Marques, K. C. M. (2009). Custeio baseado em atividades no setor administrativo - doi: 10.4025/enfoque.v24i2.5735. Enfoque: Reflexão Contábil, 24(2), 19-35. https://doi.org/10.4025/enfoque.v24i2.5735