VIANA, R. A. L.; http://lattes.cnpq.br/6468490139400840; VIANA, Renato Alex Lima.
Resumen:
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.
