Formação de preço para serviços contabeis: uma proposta de método baseado no custo padrão e custeio baseado em atividades

Abstract

This dissertation considers a methodology to price-fixing for acconting services, using as a basis the Standard Cost and the Activity Based Cost (ABC), to settle prices of accounting services and management information for decision taking. It highlights the justifications of the chosen subject and the demonstration of its importance, the definition of the research problem and the objectives of the research and the structure of the research paper. It approaches the universe of the ESC in a contemporary context, focusing on Companies of Accounting Services, Costs in Companies of Services, Companies of Accounting Services in the National Context, Systems of Enterprise Management Information System, Class Organizations and Management in the Companies of Accounting Services. It approaches the choice of the tool better adjusted to the needs of the methodology proposed in this paper and the explanation of its justifications. It seeks to develop the construction of the tools proposed to fix prices for accounting services. An experiment of the methodology in a ESC for the validation of the methodology was conducted. Besides the test, we evaluated the capacity of the methodology in supplying managerial information to the accounting entrepreneur, which is one of the main targets of this paper. After carrying out the experiment to test the methodology proposed in this dissertation in a ESC, we dealt with the conclusions of the experiment, the benefits brought for the ESC employed and the final considerations on the research carried through in this dissertation, as well as the suggestion of future researches for the continuation of the studies