Escolar Documentos
Profissional Documentos
Cultura Documentos
Contextualizando
Revolução Industrial -> contabilidade de
custos
identificar, mensurar e informar os custos
dos produtos e serviços
décadas de 70 e 80
obsolescência imobilizado
a abertura econômica
os produtores nacionais dificuldades
concorrência dos produtos importados
Contextualizando
variabilidade
Custos Despesas
Indiretos Indiretos
Receita
Rateio Produto A
Produto B
Produto C
Estoque
CMV
Resultado
Limitações do Custeio Absorção
Esquema II
C U S T O S D IR E T O S T e m p o h o r a - m á qCu Ui nSaT O S I N D I R E T O S
Ite m V a lo r Q u a n t. Ite m V a lo r
P r o d u to A 6 1 5 .0 0 0 ,0 0 4 9 2 D e p r e c ia ç ã o e q u ip . 2 4 6 .0 0 0 ,0 0
P r o d u to B 3 6 9 .0 0 0 ,0 0 2 4 6 M a n u t e n ç ã o e q u ip . 4 3 0 .5 0 0 ,0 0
P r o d u to C 5 5 3 .5 0 0 ,0 0 4 9 2 E n e r g ia e l. 3 6 9 .0 0 0 ,0 0
T o ta l 1 .5 3 7 .5 0 0 ,0 0 1 . 2 3 0 S u p e r v . F á b r ic a 1 2 3 .0 0 0 ,0 0
O u t r o s c . in d . 2 4 6 .0 0 0 ,0 0
T o ta l 1 .4 1 4 .5 0 0 ,0 0
C O N S U M O D E H O R A M Á Q U IN A D E P A R T A M E N T A L - Q . 6 .2
CO RTE M O NTAG EM ACABAM ENTO TO TAL
A 1 2 3 ,0 0 6 1 ,5 0 3 0 7 ,5 0 4 9 2 ,0 0
B 2 4 6 ,0 0 - - 2 4 6 ,0 0
C - 3 0 7 ,5 0 1 8 4 ,5 0 4 9 2 ,0 0
T o ta l 3 6 9 ,0 0 3 6 9 ,0 0 4 9 2 ,0 0 1 .2 3 0 ,0 0
C U S T O S IN D IR E T O S P O R D E P A R T A M E N T O Q . 6 .3
CO RTE M O NTAG EM ACABAM ENTO TO TAL
D E P R E C IA Ç Ã O 1 2 3 .0 0 0 ,0 0 3 6 .9 0 0 ,0 0 8 6 .1 0 0 ,0 0 2 4 6 .0 0 0 ,0 0
M ANUT. 2 4 6 .0 0 0 ,0 0 3 6 .9 0 0 ,0 0 1 4 7 .6 0 0 ,0 0 4 3 0 .5 0 0 ,0 0
E N E R G IA 7 3 .8 0 0 ,0 0 4 9 .2 0 0 ,0 0 2 4 6 .0 0 0 ,0 0 3 6 9 .0 0 0 ,0 0
S U P E R V IS Ã O 6 1 .5 0 0 ,0 0 2 4 .6 0 0 ,0 0 3 6 .9 0 0 ,0 0 1 2 3 .0 0 0 ,0 0
O UTRO S 4 9 .2 0 0 ,0 0 3 6 .9 0 0 ,0 0 1 5 9 .9 0 0 ,0 0 2 4 6 .0 0 0 ,0 0
T o ta l 5 5 3 .5 0 0 ,0 0 1 8 4 .5 0 0 ,0 0 6 7 6 .5 0 0 ,0 0 1 .4 1 4 .5 0 0 ,0 0
Q u a d ro 6 .1
C . IN D IR E T O S D IR E T O S TO TAL
(2 c a s a s ) % $ $ $
A 40% 5 6 5 .8 0 0 ,0 0 6 1 5 .0 0 0 ,0 0 1 .1 8 0 .8 0 0 ,0 0
B 20% 2 8 2 .9 0 0 ,0 0 3 6 9 .0 0 0 ,0 0 6 5 1 .9 0 0 ,0 0
C 40% 5 6 5 .8 0 0 ,0 0 5 5 3 .5 0 0 ,0 0 1 .1 1 9 .3 0 0 ,0 0
T o ta l 100% 1 .4 1 4 .5 0 0 ,0 0 1 .5 3 7 .5 0 0 ,0 0 2 .9 5 2 .0 0 0 ,0 0
Q u a d r o 6 . 3 ( p a r t e b a ix o )
(4 c a s a s ) CO RTE M O NTAG EM ACABAM ENTO TO TAL
C .M é d io 5 5 3 .5 0 0 ,0 0 1 8 4 .5 0 0 ,0 0 6 7 6 .5 0 0 ,0 0 1 .4 1 4 .5 0 0 ,0 0
H o ra : : :
M á q u in a 369 369 492 1 .2 3 0
1 .5 0 0 ,0 0 0 0 5 0 0 ,0 0 0 0 1 .3 7 5 ,0 0 0 0 3 .3 7 5 ,0 0 0 0
Q u a d ro 6 .4
(4 c a s a s ) CO RTE M O NTAG EM ACABAM ENTO TO TAL
123 62 308
P ro d u to A 1 .5 0 0 ,0 0 0 0 5 0 0 ,0 0 0 0 1 .3 7 5 ,0 0 0 0 6 3 8 .0 6 2 ,5 0
1 8 4 .5 0 0 ,0 0 3 0 .7 5 0 ,0 0 4 2 2 .8 1 2 ,5 0
246 0 0
P ro d u to B 1 .5 0 0 ,0 0 0 0 5 0 0 ,0 0 0 0 1 .3 7 5 ,0 0 0 0 3 6 9 .0 0 0 ,0 0
3 6 9 .0 0 0 ,0 0 0 ,0 0 0 ,0 0
0 308 185
P ro d u to C 1 .5 0 0 ,0 0 0 0 5 0 0 ,0 0 0 0 1 .3 7 5 ,0 0 0 0 4 0 7 .4 3 7 ,5 0
0 ,0 0 1 5 3 .7 5 0 ,0 0 2 5 3 .6 8 7 ,5 0
T o ta l 5 5 3 .5 0 0 ,0 0 1 8 4 .5 0 0 ,0 0 6 7 6 .5 0 0 ,0 0 1 .4 1 4 .5 0 0 ,0 0
C . IN D IR E T O S D ife r e n ç a s
Sem Com
D e p a rta m e n ta - D e p a rta m e n ta - Em $ Em %
liz a ç ã o Q 6 . 1 liz a ç ã o Q 6 . 4
A 5 6 5 .8 0 0 ,0 0 6 3 8 .0 6 2 ,5 0 7 2 .2 6 2 ,5 0 1 2 ,8
B 2 8 2 .9 0 0 ,0 0 3 6 9 .0 0 0 ,0 0 8 6 .1 0 0 ,0 0 3 0 ,4
C 5 6 5 .8 0 0 ,0 0 4 0 7 .4 3 7 ,5 0 -1 5 8 .3 6 2 ,5 0 -2 8 ,0
T o ta l 1 .4 1 4 .5 0 0 ,0 0 1 .4 1 4 .5 0 0 ,0 0 0 ,0 0
gestão de custos
Esquema completo
Rateio dos custos
indiretos
6 .4 C U S T O S D O S D E P A R T A M E N T O S
A lu g u e l d a f á b r ic a 4 5 .0 0 0 ,0 0
E n e r g ia e lé t r ic a 2 7 .0 0 0 ,0 0
M a t e r ia is I n d ir e t o s 1 8 .0 0 0 ,0 0
M ã o - d e - o b r a in d ir e t a 1 0 5 .0 0 0 ,0 0
D e p r e c ia ç ã o M á q u in a s 2 1 .0 0 0 ,0 0
gestão de custos
a ) A lu g u e l - c u s t o c o m u m , d iv . D e p t o s - > d e p t o a d m . G e r a l
b ) E n e r g ia E lé t r ic a - a lg u n s m e d id o r e s , r e s t o é g e r a l
C o n s u m id a n a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . 0 0 0 , 0 0
C o n s u m id a n a c r o m e a ç ã o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 0 0 0 , 0 0
C o n s u m id a n a m o n t a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 0 0 0 , 0 0
A r a te a r ......................................................................... 1 2 .0 0 0 ,0 0
S o m a ............................................................................ 2 7 .0 0 0 ,0 0
c ) M a t e r ia is I n d ir e t o s - n ú m e r o d e r e q u is iç õ e s
C o n s u m id o s n a a d m . G e r a l. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .4 0 0 ,0 0
N o a lm o x a r if a d o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .0 0 0 ,0 0
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .8 0 0 ,0 0
N a c ro m e a ç ã o ...................................................... 1 .2 0 0 ,0 0
N a m o n ta g e m ....................................................... 2 .4 0 0 ,0 0
N o c o n t r o le d a q u a lid a d e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .5 0 0 ,0 0
N a m a n u te n ç ã o .................................................... 2 .7 0 0 ,0 0
S o m a ............................................................................ 1 8 .0 0 0 ,0 0
gestão de custos
c ) M ã o - d e - o b r a in d ir e t a - o a p o n t a m e n t o d e m o n s t r a
S a lá r io s e e n c a r g o s d a a d m . G e r a l. . . . . . . . . . . . . . . . . . . . . . . . 2 4 .0 0 0 ,0 0
N o a lm o x a r if a d o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8 .0 0 0 ,0 0
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 .0 0 0 ,0 0
N a c ro m e a ç ã o ...................................................... 9 .0 0 0 ,0 0
N a m o n ta g e m ....................................................... 1 5 .0 0 0 ,0 0
N o c o n t r o le d a q u a lid a d e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .0 0 0 ,0 0
N a m a n u te n ç ã o .................................................... 1 8 .0 0 0 ,0 0
S o m a ............................................................................ 1 0 5 .0 0 0 ,0 0
c ) D e p r e c ia ç ã o d a s m á q u in a s - a v e r ig u a ç ã o d e m o n s t r a
D e p r e c . M a q . E s c r e v e r c a lc u la r d a c o n t a b . c u s t o s . . 2 .4 0 0 ,0 0
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 .3 0 0 ,0 0
N a c ro m e a ç ã o ...................................................... 3 .9 0 0 ,0 0
N a m o n ta g e m ....................................................... 6 0 0 ,0 0
N o c o n t r o le d a q u a lid a d e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .0 0 0 ,0 0
N a m a n u te n ç ã o .................................................... 4 .8 0 0 ,0 0
S o m a ............................................................................ 2 1 .0 0 0 ,0 0
gestão de custos
f) re s u m o -> M O D e M P e s tã o fo ra p .2
C .In d . A d m .G A lm x . U s in a g e m C ro m . M o n t. C .Q u l. M a n t. TO TAL
A lu g u e l 4 5 .0 0 0 4 5 .0 0 0
E n e r g ia 1 2 .0 0 0 9 .0 0 0 3 .0 0 0 3 .0 0 0 2 7 .0 0 0
M a t.In d . 5 .4 0 0 3 .0 0 0 1 .8 0 0 1 .2 0 0 2 .4 0 0 1 .5 0 0 2 .7 0 0 1 8 .0 0 0
M O In d . 2 4 .0 0 0 1 8 .0 0 0 1 2 .0 0 0 9 .0 0 0 1 5 .0 0 0 9 .0 0 0 1 8 .0 0 0 1 0 5 .0 0 0
D e p re c . 2 .4 0 0 6 .3 0 0 3 .9 0 0 600 3 .0 0 0 4 .8 0 0 2 1 .0 0 0
T o ta l 8 8 .8 0 0 2 1 .0 0 0 2 9 .1 0 0 1 7 .1 0 0 2 1 .0 0 0 1 3 .5 0 0 2 5 .5 0 0 8 8 .2 0 0
P r o b le m a : a p r o p r ia r c u s to s in d ir e to s - a lo c a r d e p to s d e s e r v iç o s à p r o d u ç ã o
D e p to a lo c a n d o c u s to s a o u tr o s d e p to s e a té a s í m e s m o s (a lo c a ç ã o r e fle x ív a )
E s tr a té g ia
H ie r a r q u iz a r d e p to s d e s e r v iç o s
6 .5 E s q u e m a c o m p le to
a )-H ie r a r q u iz a ç ã o :
1º A d m in is tr a ç ã o g e r a l - p o r q u e m a io r v a lo r e m a is p r e s ta q . r e c e b e s e r v iç o s
2º M a n u te n ç ã o - p r e s ta s e r v . A o a lm o x a r ifa d o e c o n tr . Q u a l.
3º A lm o x a r ifa d o - r a te a r a o s d p to s q u e u s a r a m s e u s p r é s tim o s
4º C o n tr . Q u a l. A lo c a r a o s d e p to s . D e p r o d u ç ã o
b )-a n a lis a r c r ité r io s d e r a te io , d iv id ir c u s to s - fa to r e s :
1º Rateio da Administração geral
A lu g u e l - c r ité r io : á r e a o c u p a d a A r e a (m 2)
N o a lm o x a r if a d o . . . . . . . . . . . . . . . . . . . . 6 .0 0 0 10
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .0 0 0 15
N a c ro m e a ç ã o ........................ 6 .0 0 0 10
N a m o n ta g e m ......................... 1 2 .0 0 0 20
N o c o n t r o le d a q u a lid a d e . . . . . . . . 4 .5 0 0 7 ,5
N a m a n u te n ç ã o .................... 7 .5 0 0 1 2 ,5
S o m a ...................................... 4 5 .0 0 0 7 5 ,0
E n e r g ia - c r ité r io : p o n to s d e lu z e fo r ç a P o n to s
N o a lm o x a r if a d o . . . . . . . . . . . . . . . . . . . . 1 .8 0 0 30
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .2 0 0 20
N a c ro m e a ç ã o ........................ 600 10
N a m o n ta g e m ......................... 2 .1 0 0 35
N o c o n t r o le d a q u a lid a d e . . . . . . . . 2 .4 0 0 40
N a m a n u te n ç ã o .................... 3 .9 0 0 65
S o m a ...................................... 1 2 .0 0 0 200
1º Rateio da Administração geral
C r ité r io : ig u a lm e n te
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 .0 0 0
N a c ro m e a ç ã o ........................ 1 2 .0 0 0
M o n ta g e m 1 2 .0 0 0
S o m a ...................................... 3 6 .0 0 0
4º Rateio controle da qualidade
C r ité r io : n ú m e r o d e te s te s te s te s
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . 136 5 3 ,5 %
N a c ro m e a ç ã o ........................ 88 3 4 ,6 %
N a m o n ta g e m ......................... 30 1 1 ,8 %
S o m a ...................................... 254 1 0 0 ,0 %
A lo c a ç ã o 3 8 .1 0 0
N a u s in a g e m . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0 .4 0 0
N a c ro m e a ç ã o ........................ 1 3 .2 0 0
N a m o n ta g e m .................... 4 .5 0 0
S o m a ...................................... 3 8 .1 0 0
gestão de custos
Ficou assim:
N a u s in a g e m .......................... 9 2 .4 0 0
N a c r o m e a ç ã o ........................ 6 5 .7 0 0
N a m o n ta g e m ......................... 5 7 .9 0 0
Total 216.000
gestão de custos
custeio variável
Custeio variável
Margem de Contribuição
MC = Preço – Custos Variáveis
Razão de contribuição
Razão de Contr.= MC / Preço
P r o d u to A P r o d u to B
P r e ç o (p ) 1 0 ,0 0 2 0 ,0 0
C u s to s v a r iá v e is (C V ) 6 ,0 0 1 0 ,0 0
M a r g e m d e C o n tr ib u iç ã o ( M C ) 4 ,0 0 1 0 ,0 0
R a z ã o d e C o n tr ib u iç ã o (R C ) 40% 50%
Custo/volume/lucro
Produção/hora 3un 1 um
MC/h 12,00 10,00
Custo/volume/lucro
P1
Mq. A Mq. B Mq. C P = 750/un
Fator 10 min/un 50 min/un 5 min/un CV = 300/un
limitante
máquina B
Produto A Produto B
Contábil + custos de
Econômico oportunidade do
rentabilidade capital e aluguel
próprio...
III IV
Margem de Contribuição
Financeiro Apenas custos
(R$) desembolsados