CUSTEIO ABC: ANÁLISE DAS ATIVIDADES REALIZADAS NO SETOR DE CADASTRO E FOLHA DE PAGAMENTO DE UMA DA ADMINISTRAÇÃO INDIRETA

Abstract

This study aimed to demonstrate the application of the ABC costing method in describing the costs incurred in the registration and payroll sector of an entity under the indirect administration of the State Government of Pernambuco. To achieve the objective, descriptive research was carried out regarding the objectives, using a qualitative approach to the data and operationalized through a case study. The information collection techniques were interviews with employees and documentary research. Information was obtained about the intensity of human resources, the complexity, frequency and importance of all activities in the registration and payroll sectors. It was concluded that activities related to server registration are more complex and are carried out more frequently. Emphasizing that all activities studied were considered essential to the functioning of the sector.