Formação dos preços de venda: uma investigação da influência dos custos nas indústrias alimentícias do setor de laticínio na cidade de Sousa – PB.

Abstract

In recent decades there were several changes in the strategies and management practices of Brazilian firms, occasioned by the competition of a globalised market and, directed by the management of cost accounting. In this sense, it is considered that the costs have fundamental importance in the generation of sales prices, making it possible to check the profit. Thus, the aim of this study is to identify the methodology adopted by the food industry, the dairy product sector of the city of Sousa – PB, is formed the selling price of the products and their relationship with the costs defendants by their activities. Sorting the study as bibliographic descriptive and field research, held an interview with the managers of the companies. The majority of companies in analysis, replied that form its sales prices based on their costs (fixed and variable), whereas even the creation of this value on top of your desired profit (margin of 45%). However, if the market price is lower than the company's managers seek alternatives to equate them, reducing their profit margin, it means that these organizations are used the cost method in the target price formation sale. It is believed that the information generated by the accounts department are incomplete in that it is the determination of the costs and an appropriate method of accounting, as well as due to the low participation of the meter to generate more information that can help managers in their decision-making processes. It was also identified in the analysis that the companies are not looking for professionalism on the part of their managers in order to obtain an adoption of management practices more efficient, and the use of costing methods, and consider the market in which the company operates, because only then, It is impossible to form a fair and reasonable price for the product.