Aplicação do modelo de custeio margem de contribuição em uma empresa de móveis não planejados do norte do Paraná

Abstract

Currently, Cost Management is widely recognized for its importance and fundamental role in maintaining the financial health of companies, especially in a scenario where market competition intensifies. This work aims to apply a cost management tool in a microenterprise with basic accounting administration, in order to improve cost management and pricing formation. It is expected that this methodology will result in more accurate sales prices and more efficient cost control, thereby increasing managerial efficiency and financial viability of the business. A Statement of Income (DRE) was developed, along with a cost sheet, to apply the Contribution Margin costing method and calculate the costs of products using data collected over a three-month time period. As expected, the company now has knowledge of the costs of its products, unlike before this study where sales prices were based on empirical methodologies. Furthermore, with this study, the company is equipped to make strategic decisions based on the obtained information, as the costs of its products have been mapped out.