CUSTEIO POR ABSORÇÃO COM DEPARTAMENTALIZAÇÃO

IMPLEMENTAÇÃO EM UM INSTITUTO TÉCNICO DE ENSINO

Abstract

A costing system can demonstrate how investments are applied and it also guarantees the management improvement. For this reason, the adoption of a costing system should not be exclusive to private organizations, considering that the use of this method by public corporations is relevant. In this context, the application of a costing system is fundamental to support decision making. Therefore, this article aims to propose the adoption of a costing method for a technical education institute, in order to determine the monthly cost of a student per course during five months of 2019. Hence, the method called Absorption Costing with Departmentalization was used, and the necessary information to apply this method was collected from finantial systems of the institute and government. Concerning the methodology, this work is characterized as an applied research with a combined approach. It consists on a qualitative-quantitative method with an exploratory objective by using a case study method. As a result, it was possible to obtain the unit cost of the student per course per month, illustrating the costing method applicability in the context of this study. Additionally, it allows a greater transparency in the application of public resources. In conclusion, it was observed that, although the agency did not adopt a costing system, the managerial actions adopted in the considered months of 2019 had little impact on costs, since the unit cost suffered little fluctuation in the analyzed periods.