Apuraçao dos custos de produção do livro em uma editora universitária: estudo descritivo

Abstract

This is a descriptive study which the empirical approach to a real case and of document analysis, which attempts to compare the form of verification of costing practiced by a University Press connected to a Public University and the Absorption Method. This is a survey-type literature. The qualitative method is based on internal consulting organization, in order to diagnose problems for lack of a funding plan. The data collections will be through unstructured interviews of the informal type, observations and documents. According to the analysis, we observed that the Public University Press does not apply to study a specific method of calculating costs, which interferes with the outcome. It is suggested the application of the Absorption Method, emphasizing the need for improvements in internal controls carried out in order to providemanagers, facilities to obtain a more specific and actual cost for management decision making.