Custo de produção e formação de preço: um estudo de caso em uma empresa no município de Capanema, estado do Pará

Abstract

This study proposes a basic structure for the formation of sales prices in a confectionery company located in the municipality of Capanema, in the state of Pará. The relevance of the research is due, in part, to the needs that companies have to seek a better positioning in the market in which they operate, through the organization, control and management of costs, since, in the possession of actual data on the company's operating result, its managers can adopt new methodologies for the price formation of the products offered by the company. In this sense, the objective of the work was to measure costs and identify the most appropriate price formation method for knitting. For that, the methodological procedures used were the case study, through a bibliographical research, with a qualitative and quantitative approach, and the application of the semi-structured questionnaire. From the analysis of the data, it is recommended that the company under study adopt a variable costing method that evidences more clearly the expenses and costs incurred and that allows the calculation of the Contribution Margin of the products in the correct way. Thus, possibly this method will bring benefits to the company under study, since it undergoes reformulations in its management as a strategy to remain active in the Market.