Contabilidade de custo: a importância do custo padrão para a tomada de decisão nas organizações

Abstract

Cost countability was created to assist in the cost-control process. Nowadays, this tool is applied in industries and is responsible for cost-control and fabrication expenses control. There are several manners of cost-control and the enterprises must find the manner that best fits its needs. The standard-cost is the one that best fits enterprises, because with its successful application, enterprises will have a better parameter to control its real costs through variation analysis - always searching positive variations. In order words, enterprises must search for variations where the real costs are smaller than the standard costs. In the event where variations are negative to the enterprise, a more thorough search must take place, highlighting all the factors that weigh upon such negative variation. After the analysis is done, all factors must be corrected immediately, for the standard cost was created to serve as parameter to be compared in the moment of fabrication phases, thus rendering the end of an exercise unnecessary for the analysis. This article also shows - through a case study on a fruit pulp industry enterprise - that the use of strategic planning and cost control in small enterprises are lacking largely due to lack of administrator's knowledge over their own enterprises.