A análise de custos e eficiência operacional nos resultados da empresa Alpargatas S/A: um estudo de caso baseado em tomada de decisões

Abstract

Knowledge of accounting has become essential for all organizations globally, given that it is directly linked to the administrative sector and contributes significantly to corporate decision-making. Similarly, the study of company cost accounting has become essential for determining the company's selling prices and the returns obtained from manufacturing products. Therefore, the main concepts of cost accounting were presented, which were necessary for the study of the company and its manufactured products. This research is structured as descriptive, with a case study aimed at analyzing and obtaining the company's production costs, as well as defining its selling price, through the study of the break-even point, mark-up, its contribution margin, and the methods necessary to define these values. With the conclusion of this work, it is concluded...