Método de custeio para utilização em academias de treinamento personalizado

Abstract

The service providers are more and more important to the economy, therefore, companies demand tools to manage costs, allowing them to reach competitiveness in a greater competitive environment. This research aims to develop a costing methodology that best adapt to the customized training academy peculiarities. In order to do so, a descriptive and qualitative study was elaborated, using the bibliometric method to collect data from different sites. To answer to the proposed goal, the articles found in the search were analyzed. Through the articles analysis, it was established a proposal methodology to implant a costing system in customized training academies, also, was studied the costing method best suited to this activity. An absorption costing system was chosen to be implanted in customized training academies, in virtue of the services costs informed by this method, enabling to analyze profits, develop future projections and to create marketing strategies, furthermore, it is legally accepted. Finally, it was concluded that a cost system is a significant base to decision making. At last, the study limitations found are emphasized, as well as the suggestions to future researches; with the purpose of enlarge the foundings of this investigation.