Análise de custos e formação do preço de venda em uma indústria de confecção

Abstract

The domain over controls and analysis, costs, selling prices and other managerial factors have become crucial so that decision making is more precise. One of the most relevant aspects of managing an organization is the definition of the selling price, because it encompasses the costs of a given product or service, being crucial inside an organization, influencing the development process till the productive sector and the dispatch. The cost study and formation of the selling price, from this point of view, becomes fundamental, since, beyond informing the organization precise data to supply decision-making, it allows that the organization become competitive on the actual market surrounded by the concurrence. Thereby, the finality of this work is to analyze the process of calculating the selling price in a garment industry, aided with a computational tool, having as objective to generate, with the involved costs in an industrial garment enterprise, adequate and compatible values.