Sistema de custo e formação do preço de venda para uma panificadora de Chapecó

Abstract

The companies must to improve their production efficiency, in this sense the cost management should to be managers daily part, because it is an implement that makes information that helps achieve the control and making the sales price. One of sectors that in the recent years has undergone many changes in its structure and productive processes, it is the bakery sector, which has as a characteristic to be formed my micro and small companies. The micro and small managers many times disregards the management of costs and make the prices only by the market price, without consider their production costs, fact that can result in incorrect formation of the sale price and seriously compromise the financial health of the company. A complicating is that in last years the bakeries are experiencing constant increases in their costs, especially in the acquisition of raw material. This study aimed to propose a cost management system that helps the bakery managers in control and formulation of selling price. The methodology was the development of na exploratory case study with approach and nature predominantly quantitative, in this way it had like a goal purpose provide a better understanding of the bakery costs, so they can be used to reliable sources of information. The information were collected through desk research, unstructured interviews and systematic observation, nonparticipating. Information analysis was realized by tabulation and representation of the results electronically. The study was realized in a Chapecó - SC bakery, where was analyzed the costs of the eleven main products, as criteria stated by the management. As conclusions can be seen that the bakery has enough information to carry the costing and pricing, but with the method that is currently used the company can not achieve the margin required by managers, thus it suggests the application of cost method absorption and pricing by Mark-up.