Abstract:
The research aimed to check on cost management, the application of absorption costing in microenterprises. It characterized the study as descriptive qualitative. Data collection was conducted through analysis of documents and questionnaire to a sample of law firms in the city of Recife. It was found that the size of the company and cost center training reflect the scarcity of application of costing methods these companies. Thus, the subject in question is structured in definitions, advantages and disadvantages of cost method absorption in microenterprises.
Key words:
costs management; absorption costing; small businesses
