Diferença de custo na aquisição de mercadoria no mercado interno e externo: estudo de caso em um comércio de ferramentas

Abstract

In order to offer quality, differentiated and attractive prices, companies are looking for alternatives to meet the needs of their customers, one of them, which over time have become effective is importation. Through importation it is possible to purchase high quality goods or products, with affordable prices and even nonexistent in the national market. In addition, the national tax burden is high and through importation companies find opportunities to disburse lower amounts in taxes and thus achieve a higher profit margin. But in order to measure how viable it is to import such merchandise for resale, it is necessary that the company that has this practice perform costing calculations. In this context, the present work aims to analyze the acquisition costs of one of the goods sold by the company under study, which are purchased domestically and abroad. The research is classified as a case study, descriptive and qualitative. Based on the research and the theoretical framework, data were collected through purchase invoices. After data collection, a thorough analysis of the data was performed, and the results presented, which made it possible to identify the foreign market as being the most advantageous for this case. The data obtained through the data collection were of great importance for the good development of this work and the achievement of the proposed objectives.(sic)