Custos em Empresas Prestadoras de Serviços: o Conceito de Objeto de Custo e a Realidade das Empresas

Abstract

    The costs information aplicability in services companies have deserved researchers attention in the last few decades, the peculiar characteristics of these companies. The literature main approach has focused in industrial companies, their concepts and examples. The present work, by means of literary revision, aims to define the cost object and to adjust this concept to the services reality. The field work technique consisted of a questionnaire made by Federal District services companies. It was analyzed if the institutions define cost object in a general way; if they apply this concept to its daily reality; the difficulty considering the costs separation and expenditures; methods they use costing and how their prices are defined. It was evidenced that approximately 55% of the companies had defined the cost object; 45% calculated cost for object, and in these the Variable and Direct Costing are used. Regarding to costs separation and expenditures, 60% had affirmed to have much or some difficulty, 40% affirmed not to have difficulty. Finally, for the definition of prices, 63% of the studied organizations declared to consider competing price in the segment.