Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil)
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Liberato (Online) |
Texto Completo: | https://revista.liberato.com.br/index.php/revista/article/view/680 |
Resumo: | The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the sales price should follow the market logic. |
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Revista Liberato (Online) |
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Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil)The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the sales price should follow the market logic.Fundação Escola Técnica Liberato Salzano Vieira da Cunha (FETLSVC)2021-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://revista.liberato.com.br/index.php/revista/article/view/680Revista Liberato; v. 22 n. 37 (2021): Revista Liberato; 31-442178-88201518-8043reponame:Revista Liberato (Online)instname:Fundação Escola Técnica Liberato Salzano Vieira da Cunha (Liberato)instacron:Liberatoporhttps://revista.liberato.com.br/index.php/revista/article/view/680/pdfCopyright (c) 2021 Revista Liberatoinfo:eu-repo/semantics/openAccessSchneider, José InácioMaldaner, Luís Felipe2021-07-01T19:33:59Zoai:ojs.revista.liberato.com.br:article/680Revistahttps://revista.liberato.com.br/index.php/revistaPRIhttps://revista.liberato.com.br/index.php/revista/oairevistaliberato@liberato.com.br ; eknunes1@gmail.com ; patywei@hotmail.com2178-88201518-8043opendoar:2021-07-01T19:33:59Revista Liberato (Online) - Fundação Escola Técnica Liberato Salzano Vieira da Cunha (Liberato)false |
dc.title.none.fl_str_mv |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
title |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
spellingShingle |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) Schneider, José Inácio |
title_short |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
title_full |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
title_fullStr |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
title_full_unstemmed |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
title_sort |
Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil) |
author |
Schneider, José Inácio |
author_facet |
Schneider, José Inácio Maldaner, Luís Felipe |
author_role |
author |
author2 |
Maldaner, Luís Felipe |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Schneider, José Inácio Maldaner, Luís Felipe |
description |
The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the sales price should follow the market logic. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-06-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.liberato.com.br/index.php/revista/article/view/680 |
url |
https://revista.liberato.com.br/index.php/revista/article/view/680 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.liberato.com.br/index.php/revista/article/view/680/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Revista Liberato info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Revista Liberato |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Escola Técnica Liberato Salzano Vieira da Cunha (FETLSVC) |
publisher.none.fl_str_mv |
Fundação Escola Técnica Liberato Salzano Vieira da Cunha (FETLSVC) |
dc.source.none.fl_str_mv |
Revista Liberato; v. 22 n. 37 (2021): Revista Liberato; 31-44 2178-8820 1518-8043 reponame:Revista Liberato (Online) instname:Fundação Escola Técnica Liberato Salzano Vieira da Cunha (Liberato) instacron:Liberato |
instname_str |
Fundação Escola Técnica Liberato Salzano Vieira da Cunha (Liberato) |
instacron_str |
Liberato |
institution |
Liberato |
reponame_str |
Revista Liberato (Online) |
collection |
Revista Liberato (Online) |
repository.name.fl_str_mv |
Revista Liberato (Online) - Fundação Escola Técnica Liberato Salzano Vieira da Cunha (Liberato) |
repository.mail.fl_str_mv |
revistaliberato@liberato.com.br ; eknunes1@gmail.com ; patywei@hotmail.com |
_version_ |
1797066969600491520 |