COMPREHENSIVE ANALYSIS OF THE TREATMENT OF THE INDUSTRIAL COSTS: A CASE STUDY OF METALLURGICAL INDUSTRY

Abstract

Within the current contexto, of fierce competition between economic agents, increasing number of organizations have been affected by reduced operating margins. Thus it becomes necessary to assess the prevailing prices and, consequently, the cost structure, with emphasis on the allocation of indirect labor in order to identify whether it reflects reality and does not overload too much some of the direct sectors, increasing the cost of products. Based on this premise was performed a case study of a metallurgical plant located in the southern region of the country, that allowed to show inconsistencies in the measurement of the evaluating of the costs and the selling price of the products, providing the proposition adjustments to the model through further integration between Accounting / Cost and Production / Operations and Engineering areas.