Um enfoque no BDI de empresas de engenharia de pequeno porte através da aplicação do sistema de custeio ABC/ABM

Abstract

The study broaches the implantation of the company costing system based on activities - ABC of a small size engineering company to identify the values of the installments of indirect expenses and of the profit associated to each kind of service, as well as to each kind of customer. The civil building industry is commented by means the presentation of its most important characteristics: production system, impact of the social contributions and the projects’ quality in composing budgets and forming the sales price of engineering services, highlighting also its importance in the country development. The scenery includes the ABC/ABM costing systems, since these techniques bring a clearer view of cost and profitability of services and customers, as well as information to improve the quality and efficiency of activities performed. In order the companies can remain at the market, efficient management of their costs is indispensable. However, most decision taken, which is based on costs, does not regard their possible variations, what compromises its quality. At these changes conditions, this work was aimed to verify if the ABC costing system associated to ABM one can contribute to the decision process in forming the sale price of engineering services for a small size company located in the south of the Brazilian State of Minas Gerais.