Aplicação dos métodos de custeios nas indústrias frigoríficas: identificação científica de estudos de casos brasileiros

Abstract

The high competitiveness of the market in the face of innovations brought about by globalization has generated in companies the need to seek innovative tools and alternatives. In this context, Cost Accounting stands out as a science that provides tools to help managers in decision-making processes and enables a detailed analysis of costs and industrial processes. With that in mind, this work consists of a bibliographical analysis of the literature with a descriptive approach, in which, through a literary review, we sought to analyze the most suitable costing methods for the meatpacking industries. For this, comparisons were made between the use of methods: Absorption Costing, Variable Costing, UEP and TDABC. Thus, it was possible to list the benefits and limitations of each one and conclude that the choice of costing method depends mainly on the following conditions: time available for implementation, financial resources and software used.