Aplicação do Modelo de Custeio por Absorção no Conselho Regional de Odontologia do Rio de Janeiro como Ferramenta para Melhoria da Gestão

Abstract

This dissertation investigated the influence of the application of the Absorption Costing System on the generation of values by measuring the expenses of the final activities of the Regional Council of Dentistry of Rio de Janeiro. This research was based on a case study that applied the absorption costing system method to CRO-RJ's financial data for the 2022 financial year. The results demonstrate that it was possible to use the absorption costing model to control and maximize spending shares in CRO-RJ. Although there is a need to implement procedures in order to facilitate the use of the absorption costing system, the study demonstrated that its use is possible. Furthermore, through research carried out with CRO-RJ managers, the objective of which was to identify obstacles and, if any, how to overcome them, it was found that there were no objections on the part of the respondents regarding the applicability of the cost system used in this research. Finally, it was evident that with the financial data used, the real costs of the CRO-RJ's final activities were ascertained, as well as the interviewees' willingness to adopt this management tool.