Gestão de custos e formação de preço em agroindústrias familiares da microrregião de Cerro Largo – RS

Abstract

Costs Management and Selling Price Formation is indispensable to qualify decision- making in any kind of company. In general, in large companies this is done routinely and it is inserted into their activities. Otherwise, in micro and small enterprises, this scenario is not the same, because the lack of knowledge about management tools, prevents or hinders its use. Thus, the present report has, as main objective, to analyze the methodologies of cost management and selling price of family agribusiness in Cerro Largo - RS. To achieve the general objective of the study, was performed a non-probability survey, by accessibility, convenience and purposeful. The research comprises eighty-eight (88) family agribusinesses, which were extracted six (6) establishments, comprising two in each city in the region of Cerro Largo. A questionnaire was applied, with nine open questions and eleven closed, with the managers of these agribusinesses. The research results show that the six agribusinesses questioned, only one adopts a method of costing and pricing in accordance with the consolidated theories. Other agricultural industries have adopted some basic management controls. In conclusion, the micro region of Cerro Largo has a limitation in the use of management tools and information, and requires the expansion of the use of costing methodologies and selling prices formation for the proper management of family agribusinesses. From this scenery, the current study presented proposals for cost control and selling price formation.