Texto

CUSTOS INDIRETOS : UM MODELO QUANTITATIVO DE INFERÊNCIA Antônio André Cunha Callado*
Doutorando em Estratégias Empresariais PPGA/UFPB Mestre em Finanças Empresariais PPGA/UFPB

Aldo Leonardo Cunha Callado
Mestrando em Finanças Empresariais PPGA/UFPB Especialista em Contabilidade Empresarial DCC/UFPE

* UNIVERSIDADE FEDERAL RURAL DE PERNAMBUCO Rua das Graças, 277, apto. 602. Bairro das Graças. Recife – PE. CEP 52.011-200. Professor Assistente Nível I e Membro do quadro efetivo do DLCH. Telefone [phone] e-mail [e-mail]

ABSTRACT This paper introduces a quantitative methodology of estimating indirect costs. This model was formulated after two years of studying an medium manufacturing organization located in a northwestern city. Costs accounting is a very important managerial tool in manufacturing companies. The operational costs of manufacturing organization are formed basically by the same costs elements, but each one of them may have particular characteristics in the process of cost formation according to their production structures and products. The main purpose of managing costs is to support the activities planning process, the operations control, to decision making process and the results evaluation. The organizational and structural limitations of costs systems information and a decision making process based on consistent data. Cost accounting must provide information, not only about the financial aspects, but other important issues such as managerial and manufacturing activities. The knowledge of indirect costs behavior is essential to the decision making process and offers the possibility to develop inference methods as managerial tools that can be used in short term matters. RESUMO Este artigo introduz uma metodologia quantitativa para estimar custos indiretos. Este modelo foi elaborado a partir de dois anos de estudos em uma organização industrial de médio porte localizada em uma cidade do Nordeste brasileiro. A contabilidade