Método dos Centros de Custos: Como Distribuir Custos Indiretos de Forma Eficiente.

Slides for this class: https://professorquintino.com.br/slid... Video text: https://professorquintino.com.br/slid... Professor Quintino's website: https://www.professorquintino.com.br ------------------------------------------------- Content: 00:13 - Concept of management costs 00:33 - Concept of direct and indirect costs 01:29 - Some costing methodologies 01:52 - Focus on the cost center method 02:00 - Getting to know the company 02:37 - Company costs 03:10 - Company organizational structure 03:52 - How does the company work? 04:42 - Direct and indirect centers 05:05 - Cost distribution - table 06:00 - Salary distribution 06:40 - Rent distribution 08:15 - Energy distribution 09:47 - Internet and other costs distribution 10:08 - Sum of costs inherent to each center 10:38 - Distribution of administrative costs 12:35 - Distribution of maintenance costs 13:59 - All company costs reached the direct centers 14:40 - Production this month 15:07 - Unit time in the cutting or sewing sector for each piece 15:40 - Total time for each piece 16:27 - Sum of times per center 16:56 - Cost per minute in each center 17:57 - Cost of the item in each center 18:51 - Cost of the item passing through both centers 19:29 - Cost summary 19:47 - Closing 8:14 PM - Final Clip --------------------------------------------- Subscribe to the channel at this link: 👊 https://www.youtube.com/@ProfessorQui... -------------------------------------------- Become a channel member. Click this 🔗 link:    / @professorquintino   --------------------------------------------- On Professor Quintino's website 🔗 (https://professorquintino.com.br), 🔎 you will find the channel's videos organized by subject and in sequence, according to the academic course syllabi. Visit: https://professorquintino.com.br -------------------------------------------- The following list contains links to access the videos, organized in order, according to the main course syllabi covered on the channel. 🔗 Video that brings together all the subjects:    • Links dos vídeos, organizados em sequência...   📕 Basic Accounting:    • Contabilidade Básica. Links dos vídeos, na...   📗 Intermediate Accounting:    • Contabilidade Intermediária. Links dos víd...   📚 Advanced Accounting:    • Contabilidade Avançada. Links dos vídeos, ...   📘 Cost Accounting:    • Contabilidade de Custos. Links dos vídeos,...   📙 Tax Accounting:    • Contabilidade Tributária. Links dos vídeos...   💸 Public Accounting and Budgeting:    • Contabilidade e Orçamento Público. Links d...   📔 Accounting Theory:    • Teoria da Contabilidade. Links dos vídeos,...   📒 Financial Statement Analysis:    • Análise das Demonstrações Contábeis. Links...   🌎 Economics:    • Economia. Links dos vídeos, na sequência, ...   📈 Financial and Capital Markets:    • Mercado Financeiro e de Capitais. Links do...   💰 Financial Education:    • Educação Financeira. Links dos vídeos, na ...   Topics covered in these videos: Cost center method, cost accounting, management accounting, direct centers, indirect centers, indirect costs, cost apportionment, expense allocation, costing method, costing by cost centers, cost calculation, practical examples of apportionment, financial planning, indirect cost calculation, Professor Quintino, direct costs, fixed costs, cost management, accounting for annual costs, indirect cost calculation