Análise dos custos comerciais numa empresa de material esportivo: um estudo de caso.

Abstract

The present report of Supervised Apprenticeship, developed in the company Casa Esporte, in February of 2007, he refers to the analysis of the commercial costs related to the activities accomplished in the company. Due to the increase of the competitiveness that happens at the local market, he becomes necessary that the organization evaluates the costs in an elaborated way. Before of that context, the work is organized in six subsequent sections, to know: Introduction, contemplating the context, the definition of the problem and the objectives; the organization, that contemplates the data of the company, the report, the objectives of the company, main suppliers and the inclusion area; the theoretical fundament, that it contemplates the whole theory on the subject. Soon afterwards, the methodological procedures, where it is shown that the study of case of the descriptive type was accomplished, constituted of a bibliographical revision on the theme in subject. The data of that study were treated in a qualitative way. Therefore after the methodological aspects, the development of the apprenticeship is had with presentation and analysis of the results, besides the reasons for that analysis, as well as the necessary administrative changes. And, finally, the final considerations that present the current situation and course of the changes and measures that can be taken.