This study analyzes the contributions of cost accounting in the sale price formation in a pneumatic suspension industry. They present as main guiding authors of this study, Crepaldi (2009) and Martins (2003). This study is characterized as an exploratory research with a qualitative and quantitative approach, using the methodological approach of case study. Still, it uses the interview technique with experts in the field, with the director and an employee of the company. Data analysis is based on documentary research and content analysis. We present further calculations of labor cost, selling price formation and demonstration of profitability, based on information obtained in the company, to answer the research problem and propose the intervention proposal. This study aims to present a proposal for improvements in forming selling price, seeking to improve performance, reduce costs, save income developing new controls, in order to make it more competitive company studied. The proposed intervention is that the company create new cost centers, use costing methods, assessment criteria and form your price based on the markup taking into account the market price.

Resumo: O objetivo geral é identificar o destino das sobras dos alimentos hortifrutigranjeiros da CEASA Serra, no primeiro semestre de 2015. Para a realização da pesquisa utilizou-se o método exploratório com abordagens qualitativa e quantitativa, por meio de entrevista semiestruturada e questionário estruturado. As entrevistas foram realizadas com o Secretário da Agricultura e com o Gerente da CEASA Serra, já o questionário foi aplicado para 17 comerciantes da CEASA. Na análise qualitativa, observou-se a falta de programas de destinação das sobras dentro da instituição, de investimento do poder público, a desinformação do comerciante e a falta de interlocução entre os envolvidos nesse processo. Por sua vez, na análise quantitativa, constatou-se que 13 dos 17 entrevistados gostariam de doar as suas sobras para um banco de alimentos, pois na concepção dos entrevistados, a própria estrutura da CEASA Serra, não oferece o suporte necessário para que haja menos desperdício de alimentos.Palavras-chave: CEASA Serra. Sobras. Desperdícios. THE FOOD WASTE: A CASE STUDY IN CEASA SIERRA-RS Abstract:The general objective is to identify the destination of leftover of horticultural foods from CEASA Serra's food crops in the first semester of 2015. The exploratory method used for qualitative and quantitative approaches through a semi-structured interview and a structured questionnaire. The interviews conducted with the Secretary of Agriculture and the Manager of CEASA Serra, and the questionnaire applied to 17 marketers from supply central. In the qualitative analysis, there was a lack of allocation programs for leftovers within the institution, public investment, disinformation of the merchant and lack of interlocution among those involved in this process. On the other hand, in the quantitative analysis, it was verified that 13 of the 17 interviewees would like to donate their leftovers to a food bank, since in the interviewees' conception, the structure of CEASA Serra, itself does not provide the necessary support so that there is less waste of food.

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Purpose: The purpose of the study is to analyze the relationships between process innovation, human resources practices and the competitive advantage of organizations, through seven research hypotheses. Design/methodology/approach: The methodology used is a descriptive, quantitative study applied to 207 human resources professionals from companies in the south of Brazil, analyzed by the modeling of structural equations. Findings: The hypotheses predicted that process innovation and human resources practices would be positively related to competitive advantage, as well as process innovation would be positively correlated with human resources practices. The results confirmed the direct relationships supported by the hypotheses. Practical implications: Regarding the managerial contributions, the present study brought important information to direct the strategic actions of the companies, integrating process innovation and human resources practices to generate competitive advantage, having human resources management as an important vector for the company strategy, guiding individuals towards the companies’ objectives. Originality/value: The originality of the study consists in the construction of a theoretical framework on the relationships between process innovation, human resources practices and the competitive advantage of organizations, which can be used by other researches and thus advance in the Theory of Administration.