Critérios de custeio: um estudo de caso aplicado a um empreendimento de panificação e confeitaria

Abstract

The bakery/confectionery sector is a growing industry that has played a significant role in the economy through job creation and increased revenue over the years. However, it is characterized by competition from micro and small businesses, which sometimes lack knowledge about costing methods to determine the costs of manufactured products. The lack of clear information about costs and product profitability can lead managers to face losses and damages, and even result in business closure. Thus, cost accounting emerges as a fundamental tool, providing support for planning, control, and decision-making activities. In this context, this study aims to define a costing method for inventory valuation in a bakery and confectionery sector of a mini-market in João Pessoa/PB. To conduct the study, it was necessary to monitor the production process of nine selected products and research documents to identify and value fixed and variable costs. When applying the two selected costing methods, it was found that the establishment was underestimating product costs, resulting in a distorted managerial interpretation of the business with imprecise information about costs, profitability, and profitability. This highlights the significant importance of applying costing methods to the establishment, with absorption costing method identified as more suitable due to its compliance with accounting standards and the presence of not so significant and stable general fixed costs.