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Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishermen, and by fishing apparels, while fishing terminals are basic elements of the logistics of the ship-building process and disembarkation of the fish caught. The secondary sector is constituted by the fishing companies that can act in the phases of capture, storage, processing, and export of products, and by autonomous fishing trappers, owners of embarkations, that work in partnerships with the companies in order to guarantee the supply of raw materials for processing and commercialization. In the tertiary sector, exporting companies earn revenues when they sell their products in order to repay the expenses made in the other two sectors. The idle capacity of the fishing industry and the elevation of costs have contributed to weaken and to discourage fishing activities that, in despite of the difficulties, continue to be an important generator of exchange value through exports and of jobopportunities in the nation. In this context, the present work approaches the most significant aspects of both the national and international fishing sectors, and provides a vision of the managerial, commercial, and economic aspects of fishing companies in Ceara. It is also approached the difference among Systems, Methods, and Costing Forms, approaching the fundamental characteristics of the most important costing methods studied and used in the world, with relevance for the ABC. In the last part of the work a case study is presented, approaching a simulation of the method of Costing Based Activities (ABC), in the fishing companies in Ceara with the objective of comparing the result of this costing method with the ones used in the companies in order to verify if its utilization is more efficient in the control of costs and result evidencing.

Uma contribuição ao estudo dos métodos de custeio tradicionais e do método de custeio baseado em atividades (ABC) quanto a sua aplicação numa empresa pesqueira cearense para fins de evidenciação de resultado.