Gerenciamento de custos com o uso de planilhas eletrônicas: um estudo aplicado em uma pequena empresa do ramo de confecções na cidade de Palmeira dos Índios - AL

Abstract

Considering the various difficulties faced in the management of micro and small businesses, this study intents to analyze the feasibility of implementing a basic cost control system using spreadsheets in a small garment company, with the objective of providing a low cost tool for implementation, easy to handle and that assists the manager in the decision-making process. The method used for the development of this work was the case study and the data were obtained through observations, informal conversations and application of questionnaires in the period from January to March in 2019 in a small garment company in the city of Palmeira dos Indios-AL. As results, it was verified that the basic cost system created is able to offer useful information for the company in question, such as manufacturing cost, contribution margin, break-even point and sale price, enabling the decision-making, favoring the continuity of the company.