A importância do controle de custos e formação do preço de venda nos frigoríficos de Pombal-PB.

Abstract

This work aimed at assessing the importance of cost control for decision making, and training of the sales price in ten stores in the town of Pombal - PB also noted how the information generated by the internal controls in relation to cost is used by managers in the formation of plan-making. To do so, used the inductive method, through qualitative research. We also used a literature search, field research and descriptive, as a way of presenting the subject and acquire expertise in the area of costs to better interpret the survey data. The study results show that the owners of enterprises have education level between elementary school and higher education incomplete. Most operates in the refrigerator for more than ten years and is based on the economic system inherited and micro and small entrepreneurs with low demand for sales of merchandise and little complexity to perform the activities. It was found that the largest share of managers is used as basic medium for the cost of the product, the weight granted that the same second is the weight of the animal, discounted housing. In fact the revenue base of the enterprises on average from the activity in relation to cattle and expenses are incurred on a larger scale for purchasing, marketing and shredding animals. Regarding the perception of the interviewee on their accounts and their techniques and branching, the data show that in its plurality of respondents do not use any accounting tool. In examining the criteria used in the formation of the sale price was identified that respondents use to arrive at the ideal price for your point of view: Price + gross profit percentage. Thus, it is concluded that entrepreneurs study target elaborate internal controls and believe that the use of accounting is its importance to better structure their income, but few make use of their techniques for decision making and training of the sales price.