Diagnóstico do modelo de gestão de custos e formação de preço de venda em uma empresa do setor de máquinas agrícolas

Abstract

This work had as its theme the diagnosis of the cost management model and formation of sales price in a company in the agricultural machinery sector. Cost analysis is essential for the company under study because it provides the appropriate information about its profitability and the performance of the activities developed. With these analyzes it is possible to plan, control and develop various operations of the company. This study was characterized by a qualitative study, an exploratory case study. Data collection was carried out through a questionnaire with open questions that were answered by the manager of the company under study. The results indicate that the company under study is aware of the importance of cost analysis as this analysis provides correct information on the profitability and performance of the activities developed. The data in the company has a unit responsible only for accounting and cost management, which makes use of appropriate software to calculate and operationalize the costing method. The costing method used by the company to price the products is the average cost. Although the company does not calculate the accounting break-even point nor is it aware of its contribution margin, it takes into account the degree of competition in the market and the average cost result when forming the selling price of its products.