SOUZA, T.R.C.; SOUZA, Túlio Ramiro Carvalho de.
Résumé:
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.
