The combination of established costing methods generating a new method called cra (cost-restriction-analysis)

This article is based on the premise that the simplification in the use of costing methods is an alternative to the use by small business. Combining internationally recognized methods, it was possible to create a new methodology for calculating production costs, identifying constraints on production and time-based analysis. This method was applied in a case study, where through the collection of data it was possible to identify all the phases required, being on applied nature, with a quantitative approach, since it was included in the evidenced proposal descriptive statistical techniques, raising the potential of the coefficient of variation as an explanation factor in the cost variations. As a result of this work there is a new, simple and easy way, where although the method contemplates many phases, they end up being divided in implantation and execution, and once put in practice, many of them cease to be executed as the method converts costs into an indexer called PEU, eliminating the need apportionments as in other methods. The use of spreadsheets and even the construction of softwares can also be used to facilitate the application of the method, which can be translated into indicators, facilitating the control of planning.