Custo do projeto

Por
Rebeca Monteiro
-
212
1138

QUESTÃO CERTA: A tabela precedente, com valores em reais, mostra itens de custo relativos a uma empresa de consultoria contábil cujo modelo de negócio é operacionalizado por meio de projetos de consultoria. Os projetos executados são os objetos de custeio e o método de custeio é o método por absorção. Com base nas informações apresentadas, assinale a opção correta: Todos os gastos variáveis compõem o custo dos projetos.

Salários dos Consultores (parte fixa) – R$ 20.000 = CF

Salário dos Consultores (parte variável) – R$ 40.000 = CV

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Combustíveis – R$ 500 = CV

Salário contabilidade – R$ 10.000 = CF

Depreciação – R$ 150 = CF

Assinatura jornal – R$ 500 = Despesa

Internet – R$ 500 = Despesa

Despesas variáveis – R$ 1000 = Despesa

Errado. As despesas são gastos lançados diretamente em contas de resultado (DRE). Sendo assim, não compõe o custo pelo método de custeio por absorção. Neste método são considerados os custos fixos e variáveis.

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Artigo anteriorCusto de Produção Unitário (Custeio por absorção)
Próximo artigoCusto dos Produtos Acabados – Como Calcular?
Rebeca Monteiro

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