Gestão de custos em uma empresa do setor de eventos do interior do estado de São Paulo

Abstract

The increasing competitiveness that has been taking place in most markets has made cost management an essential area in guiding business decision making. Because of this, the study approached in this work sought to use the knowledge of the cost area to analyze the contribution margins of the A, B and C service packages of the studied company so that they can serve as a management model and can be used by services that work in the events sector. The study aimed to analyze the costs involved in the execution of an event in a company. Regarding the nature of the research, the methods and techniques start from a quantitative approach, as they will be based on logical procedures for data collection, classification, graphical analysis and numerical indicators. For this, a case study will be conducted in a company that operates in the events sector in the interior of the state of São Paulo. Package A has the highest contribution margin index (34.52%), the second most advantageous package is B with a contribution margin index of 28.46% and package C would be the least advantageous of the three with a contribution margin ratio of 25.44%. With the proposed economic indicators it can be seen that the relationship of unit sales price also influences the analysis, which generates greater knowledge for cost management decisions in the company addressed in the study.