VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY

Abstract

The objective of the present work was to present a study on the ABC Costing (Activity Based Costing), integrated with Variable Costing. It is an exploratory case study using a quantitative approach, made in an industry where presents are packaged. In order to carry out the proposal, costs and expenses of the presents packaging company were determined. They were then separated into fixed and variable costs. Afterwards, the direction of resources and activities were identified. Finally, the cost of activities and objects was verified. With variable costs integrated with ABC Costing, it was also possible to identify the margin of contribution, the point of balance and the profitability of the industrial products under study. Results show the stages of operation of ABC Costing, as well as additional possibilities for analysis of costs resulting from ABC Costing integrating with Variable Costing. It was concluded that besides the costing of activities and cost objects, data obtained from Variable Costing integrated with ABC Costing allows calculation of the margin of contribution, the balance point and the profitability of products used in the industry. Keywords: Activity Based Costing. Variable Costing. Industry.