COST MANAGEMENT: DEVELOPMENT OF A HYBRID COST MANAGEMENT TOOL FOR COMPANIES THAT PROVIDE ACCOUNTING SERVICES

This study aims to develop a hybrid-costing model for companies providing accounting services, which allows knowing the real costs consumed according to the demand of its clients, combining the principles of the costing method based on ABC, variable and absorption. In methodological terms, this is a descriptive research, with predominantly qualitative approach and developed through participatory research and case study. The results in the Company XYZ point to an average cost of the basic service for accounting routines that all clients require R $ 208.18, different from the value of R $ 300.00 currently tabulated by it. Based on this information and applying the other variables of costs consumed in the period, the costs of providing services to other customers can also be found. As for customer A, in September 2017, the cost was R $ 146.80 for routine accounting activities, and R $ 97.71 was consumed in variable activities, totaling R $ 231.75. , in the same period, the fee received for these services was R $ 380.00, a positive result for Company XYZ of R $ 148.25. Finally, it can be concluded that the proposed and structured model allows to measure the costs of all customers in a customized way, changing only the time consumed by each activity and the correct disclosure of the variable activities consumed in an extraordinary way that does not were being measured.