Aplicabilidade do método de custeio variável como instrumento do processo decisório

Abstract

This research has as its theme the applicability of the variable costing method as an instrument of the decision-making process. It is known that nowadays, managing and managing a business requires an effort beyond the ordinary. Managers and entrepreneurs over the years have been seeking to develop new tools capable of assisting in the performance of the manager's role within the business environment and that assist in decision-making. In this sense, this study has, as its general objective to analyze how the information extracted from the variable costing method is effective as an instrument of the decision-making process compared to the absorption costing method. Thus, the specific objectives will seek to understand the importance of decision-making in organizations, conceptualize cost accounting, clearly and objectively describe theoretical and conceptual aspects of absorption and variable costing methods, present by means of theoretical examples, the comparative Among the results of the absorption costing method, variable costing, present aspects that show the effectiveness of the applicability of the variable costing method for the decision-making process and, finally, point out the advantages and disadvantages present in the variable costing method. For the formulation of this work, a method was adopted that is in agreement with what was proposed to be achieved, this being the bibliographic review method. It is concluded that companies that use variable costing may be able to allocate high monthly direct fixed costs to operating expenses, which may result in a more reasonable price per unit in some cases, and decision-making must be properly analyzed. However, most companies will need to transition to absorption costing at some point, which can be important to take into account when making short- and long-term decisions.