Análise de custos e formação de preços: estudo de caso de uma cafeteria

Abstract

Research data, such as those carried out by Loch (2011) and Assis et al (2017), show that most of the micro and small business don’t use finance and operational tools to the formation of the sales price and taking into account the importance of this factor to competitiveness and longevity of a company, this present work concerns the main factors regarded to make this task easier but correct. This work was guided by a case study that has as the object of research a small-sized cafeteria based in Curitiba, Parana. While recognizing the complexity involved in the formation of the sales price process, this work focused on determining which are the main factors that must be considered in order to simplify this task. Qualitative research was carried out in this case, employing documentary analysis, bibliographical research and customer survey applying Likert scale type questionnaire as a data technique method. It has been checked that no current formation of the sales price or costing methods are used in the cafeteria, therefore it was suggested the application of an absorption costing method, and perceived value method and mark-up method for pricing. At this work’s conclusion, a comparison was made between collected and other estimated financial results, which indicate a 19,3% reduction in expenses, and a 32% increase in invoicing.