ALVES, A. G.; ALVES, Adivanaldo Gadelha.
Resumen:
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.
