A qualidade do lucro nas empresas comerciais evidenciada por meio do Activebased Costing ABC
Keywords:
Custeio ABC, Gestão de CustosAbstract
O atual cenário competitivo exige que os gestores de empresas dêem uma maior importância às questões relativas aos custos. Essa preocupação não ocorre apenas nas empresas industriais e de serviços, mas também nas empresas comerciais. Para tanto, é necessária a implantação de um sistema de custos nas empresas comerciais, visando a obtenção de informações mais precisas referentes ao processo de compra e venda de mercadorias. Nesse contexto, o ABC (Activity-Based Costing), que é baseado em uma estrutura funcional para alocação dos custos indiretos, é uma ferramenta para ser utilizada também nas empresas comerciais. O objetivo do artigo é mostrar a aplicação do ABC nas empresas comerciais, para evidenciar a qualidade do lucro.
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