CONTABILIDADE DE CUSTOS, CLASSIFICAÇÃO E APURAÇÃO DOS CUSTOS

Abstract

This article discusses the concept of costs and expenses, how cost accounting emerged and how important this branch of accounting is today. It was then presented how to differentiate these expenses, which can be transformed into investments, costs, expenses, losses and disbursements, and what are the two ways to classify these costs, which can be fixed and variable costs, and identify if these costs are direct. or indirect. What are the costing methods that can be applied, namely, absorption costing, variable costing, ABC costing and RKW costing. Then the issue to be addressed is how indirect cost can be apportioned fairly, because if costs are unfairly apportioned, the final price of the product can be critically affected, thus bringing the company's market loss. . And how the indirect cost is fixed or variable influences the choice of apportionment method. And considering all these aspects, we come to the part of calculating the costs that will be transformed into finished products inventory. Keywords: Costs; Expenses; Costing; Apportionment; Inventory measurement.