Contabilidade de Custos para formação de preço de venda: um estudo de caso em uma indústria de suspensões pneumáticas de Caxias do Sul-RS

Abstract

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.

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