Mensuração dos custos – um estudo de caso numa indústria de laticínios

Abstract

Corporate competitiveness is increasingly common in the global economy. A competitive advantage for businesses today, is how much does it cost to fabricate their products, so that through this information entrepreneurs will make strategic decisions in order to promote their products from the competition. This study aims to measure the costs of the main products of ALBALAT, a company of the dairy industry in the city of Queimadas-PB. For this was a survey of information in order to identify which products have the greatest representation in the company's sales, and sought to the detailed description and calculation of the cost of its production process. Thus, a case study, a descriptive survey and documentary was made, according to the model proposed by Gil (2008), as well as a literature as Kauark, et al (2010). According to the information obtained and the presented analysis was performed to calculate the cost of the two best-selling products of the company.