Métodos de repartição dos custos indirectos utilizados pelas PMEs industriais portuguesas

• Main Author: Maria João Machado
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2009-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76219797002

This study aims to characterize the way in which some indirect costs in the Portuguese industrial fi rms, ordered by the Institute of Support to Small and Medium Enterprises and Investment as SMEs excellence, for recovery of products. The ontological and epistemological assumptions underlying this study are consistent with the positivist research paradigm. Interviews were conducted by the responsible Management Accounting from 58 companies located in 11 districts Portuguese. The evidence collected to suggest that all companies analyzed using bases for allocating indirect costs that are infl uenced by the volume of production. All bases of imputation found are infl uenced by much of each product, which causes the overvaluation of the products with higher production volume. If the cost of products is used for decision-making, especially for determining the selling price or profi tability analysis of each product, can have important strategic implications in the workplace, to the extent that managers can drive the wrong resources to products with less volume.