Contribuição da Contabilidade de custos para formação do preço de venda do pão francês: estudo de caso numa panificadora em Lagoa Seca-PB.

Abstract

Cost accounting is a major management tools known today, it's main function measure, control costs of financial institutions, and from the data presented and obtained the controlling transmits information to managers that will be used in planning business and decision making, assisting in pricing, developing the contribution margin and finding the balance between cost accounting and its evolution, listing basic concepts and necessary for their understanding, citing the main tools of control costs, demonstrating the advantages and disadvantages of each one presenting its performance in business and showing the importance of this area within the business process management. For the formation of the sale price a tool utility paramount for those working with the cost accounting system is the Mark Up, which seeks through this system on an estimated price formation where does all apportionments of cost and expenditure, they added will be applied with profit margin planned by the manager. Accordingly, the objective of this study is to use the system to Mark up pricing of French bread in a bakery in Lagoa Seca-PB. The research was characterized as descriptive, using qualitative and quantitative analysis and system utilization Mark up. Data collection occurred at the elaboration of a roadmap, the company's accounting documents and direct observation. The results show that the company does not use a formal system for determining the price of seeing, but it has a set of information that enabled the preparation of the sale price of French bread through the mark-up system, which allows Bakery charge prices more appropriate to attract more customers and become more competitive.