Os benefícios da gestão estratégica de custo ABC aplicados a mineradoras no Estado de Goiás

Abstract

This work was developed with the objective of understanding what the benefits of implementing Activity Based Costing (ABC - Activity Based Costing) are offered by a mining company. In a scenario of global globalization, the possession of accurate information is fundamental for companies in decision-making, it is justified because it is a topic directly linked to a scenario where continuous and rapid changes lead to new business strategies, always with the intention of increasing productivity and reduce cost. In view of this theme, the problematic of this article, as it demonstrates which analyzes can be carried out by the company through information generated by the ABC costing system? The research is classified as descriptive, quali-quantitative, bibliographic, simulated and applied study. This article divides into five parts, introduction, theoretical foundation, methodology, analysis and discussion of results and purposes. The types of costing were briefly dissipated and through the application of a simulated case using activity-based costing, reaching a determinant on the efficiency of the system in generating information and how the company manages to use the data