Análise da gestão de custos e formação de preços por meio do custeio variável em uma empresa de polpas de fruta no interior do Ceará

Abstract

This study analyzes cost management and pricing strategies in a food sector company located in the interior of Ceará, specialized in the production of fruit pulp. The company priced its products based on competitor prices, which posed a risk to its financial sustainability, as the costs involved in the production process were not taken into account. Consequently, the company risked incurring financial losses on its products. The main objective of the research was to establish an appropriate pricing model for 500g and 1kg pulp packages, using the variable costing method and markup calculation. Specific objectives included mapping the production processes, and identifying and classifying variable costs, fixed costs, and fixed expenses. The methodology was applied in nature, with a mixed approach (qualitative and quantitative), involving a case study, bibliographic research, and mathematical modeling. Data were collected on raw materials, packaging, energy, and labor, classified and analyzed to calculate unit costs. As main results, the study proposed minimum and desirable prices for each product, identifying that most of the prices practiced were above these thresholds, allowing room for negotiation. The implementation of the model resulted in an increase in the company's average monthly revenue and an expansion of its customer base, consolidating its position in the local market. It is concluded that the adoption of a structured costing and pricing methodology is essential for the competitiveness and financial sustainability of companies in the sector.