Análise de custos através do método de custeio híbrido em uma prestadora de serviços na cidade de Juiz de Fora - MG

Abstract

Despite the difficulty of implementing a costing system in companies that provide services, they also need to define their costs. The present work consists of a single case study, with the objective of analyzing the costs in a service provider of the barber shop in the city of Juiz de Fora, through the hybrid costing proposed by Borgert and Silva (2005). The development was carried out through a bibliographical and exploratory review, and also included the data collection of the company related to the expenses incurred during the month studied. The cost analysis using the hybrid costing method, which consists of the combination of Activity-Based Costing (ABC) and Production Effort Unit (PEU), presented by Borgert and Silva (2005), occurred through the implementation of the roadmap created by them, adapted the conditions of the company object of this study. The obtained results indicate that the hybrid costing is able to generate useful information for the decision making by the managers.