ACCUMULATION OF COSTS IN PROCESS: A PROPOSAL ON A STEEL INDUSTRY

this article aims to propose the cost accumulation system of a steel industry using the method of equivalent units of production. By its nature, the study is defined as exploratory, with qualitative approach, applying a case study. The survey was conducted with a steel industry of Para state. Data were obtained for management reports, provided by the management of the industry, which describe the cost centers, production inventories, flowcharts of production processes and values in stock. It is proposed segregation of the stocks from the main production processes. There were prepared six cost flows tables for each proposed stock, applying the degree of completion for the assessment of equivalent units in each production cycle. Creating more stocks using the method of equivalent units results in benefits to managers by the disclosure of the processes and control these individually stocks, identifying costly processes to industry and the recognition of more accurate cost, the use of the cost of efforts employees in the period. It is suggested that studies be made in companies in other industries with application of the accumulation of costs and the degree of finishing system.