A utilização de diferentes métodos de custeio para a formação de preço em uma indústria pessoense de produtos à base de milho

Abstract

The costing methods are entirely linked to innumerable factors inside organizations, they contribute to determining the selling price (PV) of products, goods or services, are responsible for being decisive in the decision making involving the profitability of the company. The general objective of this work was to apply different costing methods in an industry of João Pessoa of products based on maize that takes as base for the construction of its sale price the method based on the costs. A study case was conducted at the aforementioned company and the data for the research were obtained through cost and production control reports provided by the company and its balance sheets for the period of 2017, besides in loco research. By means of the obtained results, can be identified that the studied industry presents fault displays in the calculation of their costs and this influences significantly in the sale price and the annual result. So, it was concluded that if the industry used their costs correctly for the formation of their PV, it would have a more relevant result to maximize their profit than the company's usual method.