Gestão de custos e formação de preço de venda - estudo de caso: Super Pizza Delivery - Chapecó - SC

Abstract

Small business management is the great challenge for entrepreneurs that, if not overcome, can lead companies to bankruptcy. The present work aims to propose a pizza pricing model for the company Super Pizza located in the Municipality of Chapecó SC. Methodologically, the research consists of a descriptive, explanatory, case study and qualitative research, using open interviews and documental collection. The reason for carrying out this work is to contribute to price formation and business management vision, in the general panorama of the market in which the company is inserted, helping the manager to make the best decisions, making it more competitive and providing a work model for pricing. of pizzas and cost management and sales price formation. The results show that the costs and expenses that involve the activity and from that the pricing model through the adoption of variable costing and the divisor mark-up method, which consists of a management tool that allows finding prices from a index. It is concluded that the proposed study reached the objective of developing a pizza pricing model for the company from the survey of fixed and variable costs, simulation of the model and analysis of the competition. It was observed that when comparing variable and fixed costs, it is clear that variable costs are higher because it is directly related to what the company sells, so it must be periodically reviewed due to changes in costs, input prices, production, financial cost, entry of new competitors in the market and even the profile of the target audience. It turns out that the price is below the suggested price, so the company needs to update the values of its pizzas to have the net profit margin desired by the company. And use Swot Matrix data to verify opportunities, strengths, threats and weaknesses. It is important to always keep the developed pricing spreadsheet model updated with real data, in order to have a more assertive analysis.