Proposta de formulação do método de custeio por margem de contribuição para uma empresa de produtos de limpeza de Londrina

Abstract

It is important to emphasize that since the industrial revolution the market has become increasingly competitive and, as a result, there has been a need to study, develop and apply methods related to economics and cost management, with the aim of maintaining business management active and effective. When a company does not use methods to evaluate and develop its costs, it is helpless in relation to its competitors. Costing methods help detect bottlenecks and possible failures in a company's cost management, and are therefore a tool for decision-making by the management team. The research in question portrayed some of the existing methods for carrying out cost management, as well as explaining their characteristics and when they should be implemented. In addition, it proposed and formulated the contribution margin costing method. The method was defined considering the characteristics of the company's product analyzed. From the definition of the products and application of the method, solutions were found for pricing the products and suggestions for improving them.