Análise de custos e precificação: estudo sobre uma microempreendedora individual do comércio de alimentos

Abstract

The present work aims to analyze the costs and pricing of products marketed by an individual micro-entrepreneur in the business of the esfihas food trade in the city of Maceió-AL, considering the importance of management for the decision-making process and pricing. From this, through an interview with the entrepreneur, information on costs and expenses was collected, in addition to the unit cost values of each item, using a cost sheet, which was prepared based on a matrix of studies previously carried out. The research was outlined in three stages, where the first consists of the exploratory phase, in which data was collected during the month of September 2022, based on the reference data in August of the same year. In the second stage, the treatment and cost-volume-profit analysis of the collected data began, through spreadsheets and calculations made to identify the break-even point, contribution margin, and safety margin. And finally the third phase, where there was the evaluation and analysis of the data, made observations and complemented with information for improvements in the company's performance. The results found reveal that the price practiced in 14 out of 17 products are not compatible with the company's profit goal, and that three of them already exceed the values calculated by the Markup in their current prices, which are: Esfiha de Calabresa com Catupiry, Esfiha Romeu e Julieta and Esfiha Turbinada. According to the company's sales prices, it was seen that it is necessary to sell about 668 units, or the value of R$ 5,907.41, to generate a null result; however, if the orientative sales prices are used, the necessary quantity drops to about 468 units, or the value of R$ 5,080.18. It is worth noting that it is essential to monitor any adjustments to the current price list, because by the very nature of the cost-volume-profit ratio evaluation technique, as well as the application of Markup, the variables may change.