Method of calculating costs: a case study at a support foundation in Minas Gerais

Abstract

This article presents a costing method for a Support Foundation, based on the study of its case. A survey was carried out to map their areas, whose data collection techniques used were: consultation of archives and internal documents, semi-structured interviews and non-participant observations. As results were identified the procedures, resources activities developed. The analysis, by triangulation, allowed defining the apportionment metrics for each cost center, which allowed the comparisons with the theoretical constructs available and the description on how the absorption costing method fits the pricing needs and decision-making. It was possible to identify that the foundation presents as final product the activities carried out by the Personnel, Purchasing, Import and Accountability Areas. From the results obtained in this process, we propose future studies and reflections on the potential of applying the mapping procedures and the costing method adopted to organizations of the same nature.