| Popis: |
This chapter addresses the importance of being aware of costs, whether in production, administration, trade or otherwise. It shows how important it is to master concepts, methodologies and practices that can be adopted in day-to-day business. In this sense, the approach presented here involves the discussion of concepts and techniques established by management theory coupled with market practices. Cost has always been a controversial issue, especially regarding allocation. Since there is no prevailing methodology and the dissemination of techniques and success stories is poor, the subject ends up being restricted to empiricism, i.e., people do things in the way they were taught or in the way they think they should be done. However, this approach means that companies with similar structures, carrying out similar activities, produce quite different results, and worse, leads to wrong decisions as to product pricing and costing. |
