Análise de custos e formação de preço de venda em um estabelecimento varejista da Serra Gaúcha

Abstract

The success and longevity of an enterprise depends on cost management and the proper formation of the sale price, making these themes determining factors for the company's competitiveness. In this sense, the objective of this study was to analyze what would be the criteria that should be established in the analysis of costs and sales price formation, in a retail trade in Serra Gaúcha. Thus, the methodology was based on: Case study, bibliographic research, quantitative research and descriptive research. The study was carried out in a commercial retail company located in Serra Gaúcha, combining the theoretical concepts presented in the bibliographic research and applying them in a practical way. Through this format, it was possible to suggest the implementation of new Markups for certain product lines, which aim to position the company in a more competitive way in the market. Still, the company object of study made possible the real knowledge of its cost structure and of its profit margin in a segmented way, being able to be visualized through each product line and, even, for each item, being even possible to determine what the desired profit will be. It is suggested that the company periodically maintain and review the suggested criteria and, it was also recommended for future studies, to analyze the variables by the Real Profit regime, for purposes of comparability with the results obtained in this. [resumo fornecido pelo autor]