Método de custeio do tratamento de semente industrial (TSI) de soja em uma empresa de Uberlândia

Abstract

This TCC aims to present a comparative analysis between the accounting and financial statements of aseed processing company from Uberlândia, using the method of costing by absorption, compared to a hypothetical case in which the company used the variable costing method. A theoretical study was carried out on the costing methods and their implications in the calculation of the result, in the values of the stocks and in the contribution margin. It was possible to verify that the choice of the costing method directly affects the interpretation of the accounting and financial statements, influencing the strategic decisions of the company. The use of the method of costing by absorption by the company presented different results in comparison to the variable costing, evidencing the importance of an adequate choice of the costing method. The comparative analysis allowed the identification of differences in financial results and contribution margins, allowing a more accurate assessment of the company's financial performance. Finally, the importance of updating the company's accounting and financial team in relation to the best accounting and financial practices to perform an adequate analysis of the accounting and financial statements is highlighted.