A ALOCAÇÃO DOS CUSTOS DA ADMINISTRAÇÃO CENTRAL

• Autor(a) principal: Marinho, Antônio Ricardo Monteiro
• Data de Publicação: 2009
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11563
• topic: Corporate indirect costs. Costs allocation. Profit centers. Management decisions.; Custos centrais. Alocação de custos. Centros de lucro. Decisões gerenciais.

This study addresses the process employed by retail organizations for allocating their corporate indirect costs to their various outlets. In elapsing of the work some preliminary concepts are presented involving corporate indirect costs, the procedures for allocation of such costs and the methods and reasons for allocation of the corporate indirect costs for the profit centers. The development of the study should provide important and information to the managers who control such organizations, keeping in mind one of the principal objetives of accounting which is supplying elements for decision making and asset control.