Métodos de custeio para gestão de decisão em cooperativas de transporte de Araguaína-TO

Abstract

This study aims to demonstrate the costing methods for cooperative management. For the area of management is important to differentiate costs and expenses; fixed and variable costs; direct and indirect costs, because it makes a difference not only in the cost price of the product and / or service, but mainly provide better scaling of expenditures and activities costs and return on investment. Is the concept of cost accounting and its functionality, and also present how a management model for decision making within the organizational space and the cooperative environment. Still, the study presents the costing methods are: absorption costing, direct or variable costing and activity-based costing, ABC. Faced with these forms of funding the current study distinguishes the most widely used form and points according to commercial and tax law which is the only cost method accepted in our country. Through a survey conducted in two transport cooperatives located in the city of Araguaína, they sought to know which costs and expenses that these cooperatives have. On the responses, it was possible to make an analysis, where it was observed that several others had similar costs and expenses, and some different too, and sought at the same time whether the unions worked with some of these costing methods.