Gestão de custos e formação de preços em uma indústria de pequeno porte do Paraná

Abstract

This study aimed to identify the costs for production management and provide sales price parameters in a small business located in the state of Paraná, whose branch is in the manufacture and trade of cleaning items. To carry out the study, cost management tools were used as a basis, as well as the help of Ms Excel software. The company has a variety of products and one of them, of each line, was chosen to carry out the analysis. The importance of surveying and organizing costs was demonstrated. Production times were measured and fixed and variable costs were calculated. After calculating and suggesting sales prices, it was concluded that the prices obtained in the study were lower than the prices charged by the company, which is able to work with higher margins than it intends because the market allows this condition, since the prices charged by it follow the average market prices.