Gerenciamento de custos aplicados pelo método dos centros de custos em uma indústria de sorvetes.

Abstract

This work is summarized in financial management applied in an ice cream industry located in the interior of Paraíba based on the cost center method, aiming to address all costs (fixed and variable), expenses and expenses of the main products sold and thus know What their margin of contribution is. For this, it was necessary to carry out a characterization of the company under study, from its history, its field of activity and its industrial organization. Researches were developed to understand the market and direct the correct use of tools for the study, through bibliographic analysis. The tool used was the cost center method, for its implementation data were collected through on-site visits, interviews and production follow-up for a month. It is noticed that, considering the necessity of the study, it can affirm that it is at a very high level, but, if one wishes to grow in the current situation of the country, one must invest in continuous improvement of all its sectors. And that, as a guarantee of this study, it is suggested that it be deepened.