Método de custeio baseado em atividades identificando direcionadores de custeio em uma cooperativa de trabalho médico

Abstract

This work was done in order to rank the relevant activities to three interconnected sectors , nursing audit , audit of physiotherapy and medical bills of exchange of a medical cooperative . The survey was prepared in July 2013 to November 2013, through on-site observation and open questionnaires applied in the sectors studied in order to describe and identify the cost drivers and activity resources for future application of the method of Activity-based costing in order that the service providers deal with the difficulty of allocating indirect costs through arbitrary apportionment provided by the absorption costing. In addition, service providers need a system enhanced with accurate and specific funding for the purpose of providing reports to managers in decision-making data, and describe the costs the costing system should be the basis for reliable management information. Thus began the work with a theoretical framework relating the concepts of cost, cooperative, and the method of activity-based costing. Then it was observed and reported activities relevant to each sector and their drivers more appropriate activities with this resource drivers and reliable for future implementation of the method of activity-based costing in cooperative activities were found.