Os benefícios da contabilidade de custos para a formação do preço de venda de produtos: um estudo prático

Abstract

This monograph is a practical study on the benefits of cost accounting for setting the sales price of products from the company L&R Lanches e Pizzaria, in the city of Teresina - PI, with the objective of demonstrating the contribution of cost accounting for product pricing. For this research, an interview was conducted with the owner of the company, in addition to an analysis of the costs of some products sold and the menu. The analysis of the data highlights the importance of controlling variations in the costs of ingredients in order to make possible adjustments to the price charged. However, greater attention is needed regarding indirect costs in order to obtain a more detailed and accurate view of the profitability of the business. By conducting this research, it is clear that the results obtained indicate good pricing practices, since the direct costs of the products are included. Thus, it is concluded that cost accounting isan extremely important tool for the good management of a company, since it assists in decision-making and contributes to its sustainability, competitiveness and continuity.