Análise de custos e precificação: estudo sobre uma microempresa do comércio de alimentos naturais

Abstract

This study aims to analyze the pricing process of products sold by the health food store F Grãos and propose pricing strategies to optimize its profitability, considering costs and market context. Through a theoretical and practical approach, based on Cost Accounting, it seeks to analyze in detail the costs of products and services offered by the company, aiming to identify bottlenecks and opportunities for improvement in pricing. The study employed the variable costing method and the RKW method for allocating fixed costs and expenses, in addition to cost-volume-profit analysis. Data from 276 products sold in April 2023 were analyzed, obtained through data analysis. In cases where the contribution margin was considered inadequate, the selling price was adjusted to ensure economic viability and competitiveness in the market. The results showed that 61% (167) of the analyzed products needed a review in their selling price to optimize the store's profitability. Variations in input costs could directly impact the contribution margin, which reinforces the importance of continuous cost monitoring and periodic adjustments in selling prices. Finally, the study presented practical recommendations for the store to maintain competitiveness and financial sustainability in the health food market, suggesting periodic price revisions and the implementation of a pricing policy that considers the value perceived by consumers.