Formação de preço: estudo de caso em uma microempresa do setor varejista

Abstract

Pricing is one of the final stages of the production process, where it goes on sale and a correct price ensures that all costs are covered and leave the contribution margin to the organization (profit). The present work shows the importance of using a costing method for the apportionment of indirect costs, as well as through a practical example it is possible to perceive how the formation of the price has a direct impact on the growth of the company. It is also important to note that it is necessary to know all the costs (direct and indirect) incurred for the production of a given product. This project besides the bibliographical reference was done a case study in the company Apara to show all applicability of the theory. Where it was explained to the businesswoman about the cost accounting as well as the consequences of not correct pricing and also was verified how the pricing processes were done or even based on which reports were used to reach the final price of the products. The objective of this work is to show how cost accounting is important in pricing the products, as well as through it it is possible to generate more efficient management reports for decision making.