The ABC funding for the formation of the sale price in a laboratory of environmental analysis

Authors

DOI:

https://doi.org/10.5965/2316419008122019031

Keywords:

Costs Management, ABC Costing Method, Physical-Chemical Analysis Laboratory, Environmental Studies, Pricing

Abstract

The general objective is to present the results of a case study that analyzed the use of ABC costing for the formation of sale price in the provision of services of a laboratory of physical chemical analysis for environmental studies. To do so, a descriptive research was carried out with a qualitative approach, through a case study, participatory and documentary research based on income statements, inventories of fixed assets and studies of the demands and technical hours of the services rendered. The results showed that: a) the services rendered in this laboratory presented indirect costs in the ratio of 86% of total resources; b) the most representative resources refer to the labor force, which corresponded to 85% of total expenditures; c) the activity that presented the highest costs was to plan the samplings; and d) the service that has the highest cost is the PTS (Total Suspended Particle) Monitoring. The laboratory sales prices related to the services of Matrix 1 analyzes of atmospheric emissions in ducts and chimneys, are higher than those calculated based on the ABC cost, except for the analysis service for the determination of CO (Carbon Monoxide). The sales prices practiced for the services of Matrix 2 air quality monitoring at ground level, except for the noise evaluation, were below the values suggested in the study. It is concluded that this laboratory has its highest costs related to labor and that the ABC costing method is an adequate tool for the recognition of costs in this segment and contributes to the establishment of the sale price.

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Author Biographies

Renan Rozeng de Souza, University of the Extreme South of Santa Catarina, UNESC, Brazil.

MBA in Controllership And Finance from the Extreme Southern Santa Catarina University, UNESC, Brazil.

Graduated in Accounting Sciences at the Extreme Southern Santa Catarina University, UNESC, Brazil.

Eduardo Tramontin Castanha, Federal University of Santa Catarina, UFSC, Brazil.

Has a Master’s degree in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Executive MBA in Controllership and Finance from the Extreme Southern Santa Catarina University, UNESC, Brazil.

Graduated in Accounting Sciences at the Extreme Southern Santa Catarina University, UNESC, Brazil.

Professor at the Extreme Southern Santa Catarina University, UNESC, Brazil

Januario José Monteiro, Federal University of Santa Catarina, UFSC, Brazil.

PhD in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting Sciences at the Extreme Southern Santa Catarina University, UNESC, Brazil.

Professor at the University of East Anglia, UEA, UK.

Carolina Citadin Milaneze, University of the Extreme South of Santa Catarina, UNESC, Brazil.

Graduated in Accounting Sciences at the Extreme Southern Santa Catarina University, UNESC, Brazil.

Graduated in Law at the Extreme Southern Santa Catarina University, UNESC, Brazil.

Andréia Cittadin, University of the Extreme South of Santa Catarina, UNESC, Brazil.

Has a Master’s degree in Accounting Sciences from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting Sciences at the Extreme Southern Santa Catarina University, UNESC, Brazil.

Specialist in Administrative Management and Organizational Processes in Higher Education from the Extreme Southern Santa Catarina University, UNESC, Brazil.

Specialist in Managerial Accounting from the Extreme Southern Santa Catarina University, UNESC, Brazil.

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Published

2019-04-03

How to Cite

Souza, R. R. de, Castanha, E. T., Monteiro, J. J., Milaneze, C. C., & Cittadin, A. (2019). The ABC funding for the formation of the sale price in a laboratory of environmental analysis. Revista Brasileira De Contabilidade E Gestão, 8(14), 31–46. https://doi.org/10.5965/2316419008122019031

Issue

Vol. 8 No. 14 (2019)

Section

Articles

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