Análise de custos, precificação e construção de indicadores de desempenho em uma indústria de alimentos naturais e integrais

Abstract

The interconnection between cost management and pricing strategy as two fundamental practices for the financial sustainability of organizations gains relevance in the context of a competitive and dynamic market. The central question for the case study developed is: How to apply costing methods suited to the company's managerial reality can help in the decision-making process and obtain better financial results? The central objective is to analyze and propose practical approaches that allow optimizing the internal processes of the company that is the focus of the case study, an industry that produces and packages natural foods in the state of Rio Grande do Norte, with tools that are also replicable for other companies of the food industry. For the development, data was collected through system reports, bank statements, among others and absorption, variable and integral costing techniques were used, enhancing the management tools provided by the interaction between these methods. It also seeks to provide a comprehensive view of business practices, the results highlight the importance of effective cost management in maximizing profit margins, as well as the need for strategic pricing to optimize market competitiveness. The results also indicate a need to construct new allocation criteria for indirect manufacturing costs, considering the current managerial reality of the organization. By recording data and building new apportionment criteria such as machine hours and human hours, the distribution of indirect costs becomes more faithful to reality, with greater security in relation to cost management.