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      O método do custeio direto

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          Abstract

          O Método do Custeio Direto proporciona maior flexibilidade nas decisões de fixação de preços, o que é crucial nas situações de resistência de compradores aos preços ofertados. É um instrumento tanto para manter a competitividade como para enfrentar uma conjuntura recessiva. Sua ênfase está na exata determinação dos custos variáveis, ou seja, desembolsos diretos de caixa, para determinar o limiar de custos. Acima deste, haverá a absorção das despesas e dos custos indiretos, cuja incidência no custo final deverá ser calibrada de acordo com as reais condições de mercado. A política de vendas será mais flexível e benefícios poderão ser oiimizados.

          Translated abstract

          The Method of Direct Costing offers greater flexibility for pricing decisions. This becomes a crucial factor in a situation as to overcome buyers's resistance to prices offered or as a strategy to remain competi tive during recessive periods. The method gives emphasis to variable cost calculation and out-ot -pockei expenditures, as a mean of fixing a boitom-line for prices. Ooerhead costs can be allocated accorâing to specific murket situutions, trying on one hand to promete sales and on the other to optimize overall profits.

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          Most cited references15

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          Management Accounting for Profit Control

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            Plan- und Standardkostenrechnung

            F Wille (1952)
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              Direct Costing in Perspective

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                Author and article information

                Journal
                rae
                Revista de Administração de Empresas
                Rev. adm. empres.
                Fundação Getulio Vargas, Escola de Administração de Empresas de S.Paulo (São Paulo, SP, Brazil )
                0034-7590
                2178-938X
                August 1992
                : 32
                : 3
                : 58-66
                Affiliations
                [01] orgnameFGV orgdiv1EAESP orgdiv2Departamento de Administração da Produção, Logística e de Operações Industriais
                Article
                S0034-75901992000300007 S0034-7590(92)03200300007
                10.1590/S0034-75901992000300007
                488bb667-dbc6-401c-a85d-86a05dbaa1a0

                This work is licensed under a Creative Commons Attribution 4.0 International License.

                History
                Page count
                Figures: 0, Tables: 0, Equations: 0, References: 11, Pages: 9
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                SciELO Brazil

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                Artigos

                custos variáveis,Custos industriais,contabilidade de custos,preços de venda,custos fixos,Manufacturing costs,variable and fixed costs,cost allocation,pricing policies,cost accounting

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