Already Bruni

Posted by Ralf on June 30th, 2013 — Posted in News

For Padoveze (2006, P. 326), ‘ ‘ costs are expenses investments, necessary not to manufacture the products of the company. They are the expenses effected by the company that will make to be born its produtos’ ‘. In this exactly direction, Martins (2009, p.25) says that ‘ ‘ cost is a relative expense to the good or service used in the production of another good or servio’ ‘.

Soon, the expenses are absolutely necessary for the existence of the company, a time that, is through its products and/or services generate prescription, to give its functioning. The costs right-handers directly are related to the process manufacter. Bornia (2009) leaves clearly how much to the definition of direct cost, that they are those related to the products, processes, sectors, customers among others elements. Already Bruni and Fam (2009), define costs right-handers as those directly on in the calculation of the products, consist of the material used right-handers in the manufacture of the product and direct man power. In accordance with the authors see that the costs right-handers are essential for the manufacture of the products or services of the company. On the other hand, the indirect costs are those that are not necessarily on the production or manufacture of the products of the company, need criteria of divide to be on to the products. Bruni and Fam explain that the indirect costs ‘ ‘ they need approaches, that is, some criterion of I divide, to be attributed produtos.’ ‘ In this exactly felt Bornia (2009), it has a point of view a little more complex when it says that the indirect costs cannot easily be attributed to the units, 14 needing in such a way allocations, that in turn cause part of the difficulties of the systems of costs because they are not simple and they can be made using some criteria.

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