Análise dos procedimentos de cálculos dos custos e preço de venda dos produtos em uma pequena indústria: um estudo de caso.

Abstract

This paper discusses a case study conducted with a small industry of homemade sweets, located in the city of Patos-PB, whose main objective was to make a critical analysis on the procedure for calculating the cost and selling price now that the company and compared with the literature, suggest methods of cost calculations more apt to focus on the company, thus giving a collaboration that would more effectively use this management tool that is important to help control and financial decision making an industry. The methodology involved a search for exploratory, descriptive, qualitativequantitative allowing illustration of sample products through flow charts of the products with the study of motion and time, scales of fixed costs, but also tables with the composition of the products manufactured.