PAULISTA

CONTABILIDADE
DE CUSTOS
PROF.ª ME. LUIS FERNANDO CONDUTA
PROF.ª VALDIR CARRENHO JUNIOR
 FACULDADE
CATÓLICA PAULISTA
Diretor Geral
Valdir Carrenho Junior

A Faculdade Católica Paulista tem por missão exercer uma

ação integrada de suas atividades educacionais, visando à
geração, sistematização e disseminação do conhecimento,
para formar profissionais empreendedores que promovam
a transformação e o desenvolvimento social, econômico e
cultural da comunidade em que está inserida.

www.uca.edu.br
Av. Cristo Rei, 305 - Banzato, CEP 17515-200
Marília - São Paulo.

Projeto Gráfico
Hey!Design

Nenhuma parte desta publicação poderá ser reproduzida por qualquer meio ou forma sem autorização.
Todos os gráficos, tabelas e elementos são creditados à autoria, salvo quando indicada a referência,
sendo de inteira responsabilidade da autoria a emissão de conceitos.
SUMÁRIO

O CONTEXTO HISTÓRICO DA
CONTABILIDADE DE CUSTOS 6

LINGUAGEM CONTÁBIL EM CUSTOS 13

PRINCÍPIOS DA CONTABILIDADE DE CUSTOS 19

CLASSIFICAÇÃO DOS CUSTOS 24

MÉTODOS DE CUSTEIO 33

ESQUEMA BÁSICO DE CUSTEIO POR ABSORÇÃO 39

MÉTODO DE CUSTEIO POR DEPARTAMENTOS 51

MÉTODO DE CUSTEIO BASEADO

EM ATIVIDADES (ABC) 60

MATERIAIS DIRETOS 65

OS PROBLEMAS COM O PROCESSO DE AQUISIÇÃO

DE PRODUTOS E/OU MERCADORIAS 70

ANALISANDO O TESTE DE RECUPERABILIDADE

(IMPAIRMENT TEST) EM ESTOQUES 82

OS CUSTOS COM MÃO DE OBRA 86

OS CUSTOS INDIRETOS DE FABRICAÇÃO 96

SUMÁRIO

OS PRINCIPAIS PROBLEMAS RELACIONADOS A

PRODUÇÃO POR ORDEM 103

PRODUÇÃO CONTÍNUA 115

O CUSTEIO POR PROCESSOS 121

INTRODUÇÃO
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contábil descreviam que o modelo de desenvolvimento da contabilidade

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£UHDFRPHUFLDO

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OL]DGRVSHODFRQWDELOLGDGHQDVHPSUHVDVFRPHUFLDLV

O processo de realização da receita

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20
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O princípio da confrontação entre as

despesas e as receitas
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&09

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21
Apropriação de Custos por absorção
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Frente a esse cenário, temos que a Contabilidade de Custos necessita

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22
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FRPSRUWDPRVFXVWRV

23
CLASSIFICAÇÃO DOS
CUSTOS

AULA 04
 1D&RQWDELOLGDGHGH&XVWRVGHVHQYROYHPRVHWDPE«PSURGX]LPRV

XPDYDULHGDGHGHLQIRUPD©·HVȴQDQFHLUDVHHVVDVV¥RDPSODPHQWH

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PHQWHTXHFXVWR«XPFRQFHLWRPXLWRDPSOR

$RIDODUPRVGRFRQFHLWRGH&XVWRVQRVUHIHULPRVDHOHFRPRXPD

HVS«FLHGHJDVWRV0DVDJRUDSUHFLVDPRVQRVDSURIXQGDUXPSRXFR

PDLVQHVVHFRQFHLWRHFRPSUHHQGHURXWURVWLSRVGHFXVWRVHVXDVVXE-

FODVVLȴFD©·HV

A Produção do período e a Produção acabada

(Estoques)
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25
4XDGUR&XVWRVGHXPDHQWLGDGHIDEULO

&XVWRYDORUHVHPPLO 9DORU5

Energia elétrica 390,00

Mão de obra 560,00

Materiais 590,00

Aluguel 160,00

Outros custos 300,00

Total 2.000

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26
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27
 1R|P¬VRDXWRUDSUHVHQWDXPHVWRTXHGHSURGX©¥RDFDEDGDGH

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GDPDVȴFDSHODPHWDGHGHYHQGRVHUFRQFOX¯GDQR|P¬VGHDWLYLGDGHV

GDHPSUHVD

2EVHUYHDJRUDTXHR&33GR|P¬VYDLGHVGHRVFXVWRVQHFHVV£ULRV

SDUDFRQFOXLUDlXQLGDGHDW«RVFXVWRVQHFHVV£ULRVSDUDLQLFLDUDSURGX-

©¥RGDlXQLGDGHSRLVFRPSUHHQGHRVFXVWRVLQFRUULGRVQDSURGX©¥R

GDTXHOHSHU¯RGR0DVR&3$FRPSUHHQGHRVFXVWRVGHWRGDVDVXQLGDGHV

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Produtos vendidos
'HLJXDOPRGRHPXPDHPSUHVDFRPHUFLDOTXHDRUHDOL]DUYHQGDV

LQFRUUHHP&XVWRGDV0HUFDGRULDV9HQGLGDVHPXPDHPSUHVDLQGXV-

28
WULDODRUHDOL]DUYHQGDVHUHFRQKHFHUDVUHFHLWDVGHYHPRVUHDOL]DUR

F£OFXORGR&XVWRGR3URGXWR9HQGLGR(VVDGHȴQL©¥RGH&XVWRGRV3URGX-

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2&XVWRGR3URGXWRYHQGLGRSRGHVHUGHȴQLGRSRUPHLRGHXPD

H[SUHVV¥RPDWHP£WLFDVLPSOHVGHȴQLGDSRU

Custo do produto vendido = Custo unitário x Quantidade vendida

2XDOWHUQDWLYDPHQWH

Custo do produto vendido = Estoque Inicial de Produção acabada + Custo

de Produção acabada – Estoque Final de Produção acabada

2&XVWRGR3URGXWR9HQGLGR&39ȊSRGHFRQWHUFXVWRVGHSUR-

GX©¥RGHGLYHUVRVSHU¯RGRVFDVRRVLWHQVYHQGLGRVWHQKDPVLGR

SURGX]LGRVHPGLYHUVDV«SRFDVGLIHUHQWHV0$57Ζ16Sȋ

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Custos primários e de transformação

(VVDVGXDVFODVVLȴFD©·HVW¬PFRPRXWLOLGDGHDGHȴQL©¥RGRTXH«

HVVHQFLDOQRFXVWRGHXPSURGXWRHTXDO«RFXVWRQHFHVV£ULRSDUDWUDQV-

IRUPDUDPDW«ULDSULPDHDP¥RGHREUDHPXPSURGXWRDFDEDGR

29
 (VVHQFLDOPHQWHRFXVWRGHXPSURGXWR«IRUPDGRSRUFXVWRGHPD-

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XPSURGXWRHVSHF¯ȴFR1DOLWHUDWXUD«PXLWRFRPXPHQFRQWUDUDGH-

ȴQL©¥RGHFXVWRVSULP£ULRVFRPRVHQGRDVRPDGH0DWHULDLV'LUHWRVH

0¥RGH2EUD'LUHWDYHUHPRVHVVDFODVVLȴFD©¥RQRWµSLFRDVHJXLU-£RV

FXVWRVGHWUDQVIRUPD©¥RV¥RDTXHOHVQHFHVV£ULRVSDUDWUDQVIRUPDURV

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Subclassificação de custos
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H&XVWRVGH7UDQVIRUPD©¥R0DVYRF¬VDELDTXHSRGHPRVGHVWULQFKDU

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VLȴFD©·HV"

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©·HVTXHSRUVLVµVHGLYLGHPHPPDLVGRLVWLSRVGHFXVWRVFDGDXP

FRQVWLWXLQGRDVVLPPDLVTXDWURVXEFODVVLȴFD©·HV(VVDVHVW¥RGHVFULWDV

ORJRQDVHTX¬QFLD

30
Segundo a variabilidade do custo
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PDQW«PHVW£YHOSRUXPSHU¯RGRFRQWUDWXDOVHMDHOHGHXP

GRLVRXWU¬VDQRVHFRPXPHQWHVRIUHYDULD©·HVSHULµGLFDV

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XQLGDGHVIRUHPSURGX]LGDVPDLRUVHU£RJDVWRJHUDGRQD

FRPSDQKLD

Segundo a ligação do custo a produtos específi-

cos ou não
• &XVWRGLUHWR6¥RRVFXVWRVTXHSRGHVHUGLUHWDPHQWHDVVR-

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• &XVWRLQGLUHWR-£HVVHVFXVWRVQ¥RSRGHPVHUUHODFLRQDGRV

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31
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SRUPHLRGHVVDVVXEFODVVLȴFD©·HVSRLVFRPDLQGXVWULDOL]D©¥R

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32
 MÉTODOS
DE CUSTEIO

AULA 05
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 MÉTODO DE CUSTEIO
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63
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64
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 OS PROBLEMAS COM O
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