Análise dos custos de produção como ferramenta de gestão em uma panificadora familiar de Bayeux-PB

Abstract

The bakery sector is among the six largest industry segments in Brazil, representing 36% of industrial food production, there are more than 70 thousand bakeries, of which around 95% are micro and small companies (MSE). Many of these organizations do not have planning, so the lack of knowledge and poor financial management are evident, impacting the financial health of the business. Often, MSEs present problems related to costs. Based on the fact that knowledge and detailed detailing of costs is essential for survival, as well as business profitability, this study aims to measure bread production costs, highlighting the discussion of their respective impacts on the formation of sale price. In this sense, costs were measured using the activity-based costing method (ABC). To achieve this, the study was developed in two stages, theoretical foundation and case study, involving data collection and analysis. As a result of the study, after applying the ABC method, the highest indirect cost is linked to the production process of French bread (R$2,588.06), followed by the cost of white dough bread (R$545.19) and by Lastly, the sweet bread (R$414.82). French bread provides the highest unit profit (R$0.19), followed by white dough bread (R$0.17) and sweets are the product that brings the lowest profit (up to R$0.13). After determining the costs and considering the competition, the sales price was determined.