Marcone Venâncio

ABC costing in textile industries - Case study Marcone Venâncio

This book aims to demonstrate a model for determining results for textile companies that manufacture hammocks, based on the ABC (activity-based costing) methodology. This tool was chosen to guide the research as it enables the provision of relevant and timely information for business decision making. In this book, it is approached about traditional and modern costing systems and methods, because one cannot understand ABC without its scientific contextualization in the problematic of these traditional costing systems and methods. From this bibliographical study, it was formed the conceptual basis for applying the proposed model, comparing it with the absorption costing method. The method used was the case study of a single company, using sources of primary evidence, through interviews, documentary research and secondary data, such as bibliographic surveys, interviews, dissertations, theses and articles, which aims to demonstrate the feasibility of applying this technique in textile companies.