The Use of Custom-Made Based Costing-CBC in Costing of the Features of Products and Services

Abstract

The changes that affect the business world nowadays have led the enterprises to innovate their business procedures, with the objective of satisfying their clients expectations, and many have decided to personify their products and services. This new trend has brought some difficulties to the present practices, mainly in what concerns costing, because those products and services demand different resources. The present study aims at presenting a system of costing management through characteristics, identifying their variations and resulting costs. Thus the present research deals with custom-made based costing and management. The method adopted was the exploratory research since the topic is not well-known yet and the procedures followed included the bibliographical research. The results show that the system offers good perspectives for enterprises which offer personified products and services. The information triggered by the system allows one to identify the characteristics that aggregate new value and those that do not; it also leads to a decrease in costs and an upgrade in the production process, leading to the development of products and services more adequate to the clients needs besides allowing the establishment of their selling prices.