Costs

The calculation of costs provides information relevant to planning, scheduling, control and decision making in relation to investments, materials, labor, etc.

They are also necessary for the valuation of inventories and consequent calculation of accounting and tax results. The cost information is the basis for the correct sales price that favors the company strategically against the competition.

Improving performance with more cost-effective operations

The needs of an audit or cost consultancy can originate from:

Lack or uncertainty in costing, selling prices and budgets.

Exposure to fiscal risks and penalties.

Non-compliance with accounting standards and error in the calculation of results.

Reduced margins and profitability.

Loss of market for competition.

Differences in inventories.

Errors in technical data sheets and production notes.

Need to reduce costs.

Excessive expenses, losses, quality problems, waste, etc.

We audit and advise on the following issues:


Production Notes

Quality of the information produced and traceability.


SPED K block

Assembling and auditing production information electronically sent to IRS.


Break-even point

Analysis cost x volume x profit.


Performance Analysis

Treatment of efficiency, productivity, idleness.


Inventory

Quality of physical and systemic controls for accuracy.


Cost Reduction

Analysis of waste and indirect costs.


Tax Cost

Custo integrado e coordenado à escrituração (Imposto de Renda).


Accounting cost

Valuation of inventories and calculation of cost of sales.


Loss of Process

Scrap, rework and problems with quality analysis; concessions and interference.


Management Costs

Standard Cost, ABC Cost, Contribution Margin, etc.


Analysis of Variations

Explanation of price and / or efficiency variations.


Implementation of Cost Systems

Technical support and project control.


Technical files

Consumption and specifications of materials and operations.


Budgeting

Price formation for budgets of works, projects and special requests.


Methods and Times

Chrono analysis and timing. Do the best in the right time.


Sale price

Detailed formation of the sale price.


Production Notes

Quality of the information produced and traceability.


SPED K block

Assembling and auditing production information electronically sent to IRS.


Break-even point

Analysis cost x volume x profit.


Performance Analysis

Treatment of efficiency, productivity, idleness.


Inventory

Quality of physical and systemic controls for accuracy.


Cost Reduction

Analysis of waste and indirect costs.


Tax Cost

Custo integrado e coordenado à escrituração (Imposto de Renda).


Accounting cost

Valuation of inventories and calculation of cost of sales.


Loss of Process

Scrap, rework and problems with quality analysis; concessions and interference.


Management Costs

Standard Cost, ABC Cost, Contribution Margin, etc.


Analysis of Variations

Explanation of price and / or efficiency variations.


Implementation of Cost Systems

Technical support and project control.


Technical files

Consumption and specifications of materials and operations.


Budgeting

Price formation for budgets of works, projects and special requests.


Methods and Times

Chrono analysis and timing. Do the best in the right time.


Sale price

Detailed formation of the sale price.


Production Notes

Quality of the information produced and traceability.


SPED K block

Assembling and auditing production information electronically sent to IRS.


Break-even point

Analysis cost x volume x profit.


Performance Analysis

Treatment of efficiency, productivity, idleness.


Inventory

Quality of physical and systemic controls for accuracy.


Cost Reduction

Analysis of waste and indirect costs.


Tax Cost

Custo integrado e coordenado à escrituração (Imposto de Renda).


Accounting cost

Valuation of inventories and calculation of cost of sales.


Loss of Process

Scrap, rework and problems with quality analysis; concessions and interference.


Management Costs

Standard Cost, ABC Cost, Contribution Margin, etc.


Analysis of Variations

Explanation of price and / or efficiency variations.


Implementation of Cost Systems

Technical support and project control.


Technical files

Consumption and specifications of materials and operations.


Budgeting

Price formation for budgets of works, projects and special requests.


Methods and Times

Chrono analysis and timing. Do the best in the right time.


Sale price

Detailed formation of the sale price.


Production Notes

Quality of the information produced and traceability.


SPED K block

Assembling and auditing production information electronically sent to IRS.


Break-even point

Analysis cost x volume x profit.


Performance Analysis

Treatment of efficiency, productivity, idleness.


Inventory

Quality of physical and systemic controls for accuracy.


Cost Reduction

Analysis of waste and indirect costs.


Tax Cost

Custo integrado e coordenado à escrituração (Imposto de Renda).


Accounting cost

Valuation of inventories and calculation of cost of sales.


Loss of Process

Scrap, rework and problems with quality analysis; concessions and interference.


Management Costs

Standard Cost, ABC Cost, Contribution Margin, etc.


Analysis of Variations

Explanation of price and / or efficiency variations.


Implementation of Cost Systems

Technical support and project control.


Technical files

Consumption and specifications of materials and operations.


Budgeting

Price formation for budgets of works, projects and special requests.


Methods and Times

Chrono analysis and timing. Do the best in the right time.


Sale price

Detailed formation of the sale price.


Production Notes

Quality of the information produced and traceability.


SPED K block

Assembling and auditing production information electronically sent to IRS.


Break-even point

Analysis cost x volume x profit.


Performance Analysis

Treatment of efficiency, productivity, idleness.


Inventory

Quality of physical and systemic controls for accuracy.


Cost Reduction

Analysis of waste and indirect costs.


Tax Cost

Custo integrado e coordenado à escrituração (Imposto de Renda).


Accounting cost

Valuation of inventories and calculation of cost of sales.


Loss of Process

Scrap, rework and problems with quality analysis; concessions and interference.


Management Costs

Standard Cost, ABC Cost, Contribution Margin, etc.


Analysis of Variations

Explanation of price and / or efficiency variations.


Implementation of Cost Systems

Technical support and project control.


Technical files

Consumption and specifications of materials and operations.


Budgeting

Price formation for budgets of works, projects and special requests.


Methods and Times

Chrono analysis and timing. Do the best in the right time.


Sale price

Detailed formation of the sale price.

Experience

Continuous Production

We perform cost-related services for companies of various industries with continuous or batch production line.

Projects and Other Activities

Experience in cost of activities with customized production; projects; assemblies; and, construction works.

Services

Advising of costs for companies providing services, with or without supply of material, including ABC cost.

Contact Us

Find a Martinelli near you.


R. Dona Francisca, 1113 - 10º e 11º andar
Saguaçu - Joinville - SC
CEP 89.221-006
Phone: +55 (47) 2101.1900