Proposta de implementação do método de custeio por margem de contribuição em uma empresa de injeção plástica

Abstract

Cost Managemente directs the strategic planning of companies. The correct application of a costing method hepls in the pricing of products and in the assertiveness of decision-making, since a price praticed outside the stiupulated interest margin generates losses. This importance is seen in small, mediu and large companies. This presente work, carried out in palstic injection company located in the metropolitan region of Londrina-PR, seeks to make a comparison between the current prices praticed ante the preces suggested by the conbribution margin costing method. The application of the method was carried out in the products of the auto light line, onte of the main and best-selling lines of the company, which operates in the segmento battery componentes. Sales and purchases data for the month of January 2022 were used as a basis. From the results obtained, thwere was a dfference between suggested and praticed prices in Auto leve boxes causing a loss for the company, and they have the highest conbribuition margins and, therefore, the greater ability to absrob the company’s fixed costs