Análise da gestão de custos e precificação de uma padaria de pães integrais na capital do Ceará

Abstract

This study was conducted within the context of the food sector in Brazil, specifically focusing on the bakery industry, which has seen significant growth through individual micro-entrepreneurs. Given the projected 27% growth by 2025 due to increasing demand for healthier food options, it is essential for companies in this sector to implement strategies in the area of cost management to remain competitive and sustainable in the market. The main objective of this work is to apply absorption costing and variable costing methods, as well as pricing techniques through markup, in a whole grain bakery located in the city of Fortaleza, Ceará. Additionally, it was possible to identify indicators such as the contribution margin through one of the costing methods, as well as the break-even point and the presentation of the Income Statement in both accounting and managerial formats. Considering the importance of these methods, the study began with a literature review on cost management and pricing. Data collection was conducted through meetings with the owner to discuss all details regarding the inputs used, the company’s portfolio, production processes and times, and all associated costs. Data processing enabled the application of costing methods, which proved to be effective, making it possible to identify the most profitable products for the company, estimate the monthly profits, organize all financial data for the owner, and encourage the company to improve its financial management over time. The pricing results revealed that even with the company maintaining a fixed price of R$ 10.00 for all its products, the bakery is still able to achieve the desired profit margin, adjust its prices according to market demands, and remain profitable. It is emphasized that if a change in sales prices is necessary, the company should consider customer needs and perceived value, not just the economic aspects. Moreover, despite the company not currently applying any costing method or other cost management tools, the Income Statement shows that it can achieve an annual profit of R$ 31,348.44 with only one employee