Cost management and price formation for a micro-company in the food sector

Gestão de custos e formação de preços para uma microempresa do ramo alimentício

Resumo

Faced with the current reality, in wich there is a large number of individual micro-enterprises involved, the need for structuring this type of business emerges, as it is also seen, at the same time, a high number of closures of these companies due to failures in cost management and in the revenue generation, which are directly influenced by the selling price of the products offered. In this context, the objective of this work is to analyze the selling prices touched by an individual micro-entrepreneur in the food industry, with the purpose of proposing appropriate selling prices for her business. This study is characterized as applied research, with a qualitative and quantitative approach to the problem, its objective is described as descriptive and the technical procedures as a case study. The research involved a survey of the items that make up the sale price and the application of tools relevant to cost management, such as the contribution margin and the break-even point that can effectively contribute to sales strategies and, consequently, to an increase in revenue and markup for product pricing. Finally, the products that generate the highest therapeutic returns and new sales price standards for all products were identified, according to the analyzed analyses, with these suggested values ​​being higher than those already transmitted. It is noteworthy that this work seeks to clarify the individual microentrepreneur about the importance of managing their costs and how to start this practice, which directly contributes to the development of their business.