APPLICATION OF THE ABC METHOD FOR MEASURING PRODUCTION COSTS IN A FOOD INDUSTRY

Abstract

The purpose of this article is to measure production costs, using the ABC costing method, in the product line: four-flavored promotional party snacks in a food industry. The study was characterized as a descriptive and exploratory study, which included bibliographic procedures and a qualitative approach to information. For data collection, three forms were developed, one for surveying equipment, another for mapping activities and measuring time, and finally, one for applying the GUT Matrix. Six visits were made to the company, in which they were interviewed as people responsible for the sectors, collection of spreadsheets and history of forms. As a result, it can be noted that the cent (100) of salts with four flavors presented a manufacturing cost of R $ 11.74. Indirect manufacturing and labor costs, not included by the company, are responsible for doubling the amount spent on manufacturing. In this way, the profit that the company believed to achieve is 24% lower. A GUT matrix showed six impossibilities connected directly with the process and its efficiency. Therefore, it is concluded that cost management is a fundamental tool to manage an organization, since it signals to the company the costs involved, the possible points for improvement and helps the decision-making process.