Gestão de custos para a formação do preço de venda no varejo : um estudo de caso em uma empresalocalizada na cidade de Russas-CE

Abstract

Cost accounting consists of a fundamental branch of accounting where the main purpose is to carry out financial management within a company, with a primary focus on controlling expenses. Among the activities carried out by cost accounting, the formation of the sale price of products is one of the most essential for companies, directly impacting their survival and perpetuation in the globalized and competitive market. Any mistake made during this processmay compromise the performance of the business vis-à-vis its competitors, damaging its strategies as well as the achievement of the established goals.Thus, in order to make it possible for the manager to carry out the appropriate pricing of his goods, itis necessary to use cost management systems and the use of pricing methods that properly apply the cost variables that impact the business. Based on what has been presented, the present study aims to understand how cost management can assist the business administration process as well as ascertain the impact that the correct formation of the sale price causes within a company, through the proposition of a product pricing method for a retail company located in the city of Russas -CE. To achieve this purpose, a bibliographic research was carried out, using as a source of information books by renowned authors in the area of costs and publications in the field of interest, with a main focus on theses, monographs and magazine articles, as well as a case study, using data collected in the retail company that is the focus of the research as a research base. Through data analysis it was possible to understand the reality that the organization experiences and to apply the dividing mark-up as a method for the formation of the minimum selling price and the orientative selling price, which served as the basis for the analyzes carried out and propositions improvements for the company. In addition, the Income Statement for the Year (DRE) was calculated as a way of visualizing the company's situation in relation to the profit obtained in each period and validating the proposals made. Among the results obtained, it was found that the organization did not properly price its goods, where products were found to be overpriced and others did not reach the profit margin expected by the manager, thus concluding that such practice could be harmful for the perpetuation of the company in the market, while emphasizing the importance of the correct management of costs and formation of the sale price in organizations.