O Método do Custeio Direto

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.