Resumo:
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.