Custos em uma empresa da construção civil pesada

Abstract

In todays Globalized World, an excellent cost management can represent an important competitive gain. Accounting, when well structured, helps the company in calculating the incurred costs, using accounting data and transforming it into essential information to thebusiness control. The need of quick decisions demands that the accounting be prepared to answer the managers demands. This present study presents many concepts of costs, legal aspects and accounting for constructions contracts. The direct and indirect costs described seek to differentiate them in the accounting, and the same to fix and variable costs. There are presented concepts of many existing criteria, such as: cost by absorption, direct costing, standard costing and ABC. In the presented case, the company is characterized and is shown its synthetic chart of accounts, from the cost group, used to accounting records. The legal accounting data are used by the managers in their needs, one of them is to check the variations occurred among real and predicted costs, so that profit margin not be reduced.