Apuração de resultado gerencial em uma empresa de móveis de pequeno porte

Abstract

Competitiveness has required companies to continuously search for new solutions and to better explore all the processes and activities they carry out. Aspects such as the search for efficiency, better understanding of the relationship with the consumer and better management of costs in organizations, have been important elements for companies subject to increasing competition. The objective of the study was to analyze the costs and expenses and the formation of the sale price in a retail business located in the Southwest of Paraná, through a qualitative case study of a descriptive nature. The data were collected from reports of the system that the company uses, documents and information provided by the company's financial department and the accounting office. As results, it is possible to identify the current contribution margin, to evaluate which categories of products provide the company with greater gains, and strategies to reduce expenses. The company did not have cost management controls and price formation; it suggested the use of practical methodologies to follow the costs and expenses in order to guarantee an effective management in the organization.