Custos fixos , custos variáveis, despesas diretas e despesas indiretas.
Autor: Ricardo da Fonte Alcantara | Publicado: 2017-06-27T19:16:00-07:00

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Ao realizamos uma análise de custos
buscamos descobrir o total de custos que incidem sobre um produto e podemos
fazê-la identificando os custos em quatro categorias: &nbsp;Custos fixos&nbsp;
+ custos variáveis&nbsp; ou despesas
diretas&nbsp; + despesas indiretas. &nbsp;São dois grupos distintos a serem analisados. &nbsp;&nbsp;Existem
armadilhas nesse processo , pois&nbsp; muitas
vezes misturam-se os grupos e o resultado fatalmente será equivocado. Essencialmente trata-se de uma questão de critérios de analise.Exemplificando,suponhamos que temos três jogos de figuras geométricas sendo três triângulos,
três quadrados e três círculos, suponhamos também que sejam um triângulo
amarelo, um azul e um vermelho, que os três quadrados sejam também um de cada
cor: amarelo, azul e vermelho e os círculos também , um amarelo um azul e um
vermelho, ora, podemos agrupar essas peças por formato,&nbsp; assim teremos um grupo de triângulos sendo um
de cada cor, um de quadrados também um de cada cor e um grupo de círculos
também um de cada cor, tendo no final as nove peças que formam o grupo total. Ou
podemos agrupar por cores, teremos assim um grupo de peças amarelas, um de
peças azuis e um de peças vermelhas e também assim obteremos no final o grupo
total das nove peças . O que temos que sempre levar em consideração é que não
podemos utilizar os dois critérios na mesma análise, ou seja se optamos por
custos fixos não podemos somá-los com despesas indiretas pois os dois não se
completam ou se optarmos por utilizar as despesas diretas não poderemos somá-las
com os custos variáveis pois não são complementares.

Ricardo da Fonte Alcantara.