Formação do preço de venda: um estudo de caso em uma indústria de sorvetes localizada no Município de Rio Bonito de Iguaçu- PR.

Abstract

The central approach of the present study is to analyze the determining factors in the formation of sales prices of industrialized products by an ice cream industry located in the municipality of Rio Bonito do Iguaçu from the perspective of the management of production costs. The issue of costs and formation of the sale price, classification of direct and indirect costs, fixed and variable costs, absorption and variable costing methods, formation of the sale price by the mark-up method, calculation of the contribution margin, The break-even point, the operational safety margin and the analysis of the result. Regarding the methodological approach, the research is classified as descriptive and exploratory, with a bibliographical survey and data collection, predominantly qualitative, bibliographical, documentary and case study. It presents the mapping of the ice cream production process, the calculation of the costs, with the help of spreadsheets and graphs, and the verification of management information. It shows how the company works with a margin above that presented as suggested, and that presents a high safety margin, as well as what decisions can be taken in relation to the information obtained.