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O Método do Custeio Direto

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  • Schoeps, Wolfgang

Abstract

The Method of Direct Costing offers greater flexibility for pricing decisions. This becomes a crucial factor in a situation as to overcome buyers's resistance to prices offered or as a strategy to remain competi tive during recessive periods. The method gives emphasis to variable cost calculation and out-of -pockei expendiiures, as a mean of fixing a bottom-line for prices. Ooerhead costs can be allocated accorâing to specific murket situutions, trying on one hand to promete sales and on the other to optimize overall profits.

Suggested Citation

  • Schoeps, Wolfgang, 1992. "O Método do Custeio Direto," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 32(3), July.
    • Handle: RePEc:fgv:eaerae:v:32:y:1992:i:3:a:38450
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