Gestão de custos e preços em uma academia de ginástica de pequeno porte - abordagem intervencionista

Abstract

This work aims to demonstrate how the use of cost and price management tools can contribute to the generation of knowledge for the owners of a small company in the branch of gymnastics. Located in ABC Paulista, she offers bodybuilding and pilates training in the Studio model of personal training. The only tool used by the owners is cash flow. The academy is managed by themselves, who are teachers trained in Physical Education and do not have accounting and administrative skills. The reality of Micro and Small Enterprises (SMEs) in Brazil, despite the great importance of job creation and the country's economy, is very difficult to survive, often related to the non-use of management tools. This study follows an interventional guideline. The SME market has favored interventionist research, aimed at identifying how these microentrepreneurs manage their businesses. The work consisted of: the compilation of the data of the cash flow of the academy; in the classification and understanding of labor costs, costs and expenses by product (bodybuilding and pilates) through the ABC costing method, in order to obtain information for a better analysis of prices and profitability by product. A survey of satisfaction and importance was also carried out in the model proposed by Linhares and Freitas (2010), in order to verify if the value perception of the students and the owners were appropriate. The results obtained with the intervention revealed the importance of using a costing method to generate information by products; in addition to identifying profitability by product, demonstrating that bodybuilding has been a little profitable activity, while pilates, contrary to expected, more profitable. These data will contribute to an analysis of the feasibility of implementing new activities. The information obtained through the use of cost and price management contributed to the theory of the creation of managerial knowledge, enabling the conversion of acquired knowledge into actions to be taken in order to improve the profitability, competitiveness and management of the academy from of more solid bases. This research has practical implications for small entrepreneurs in various fields because it presents opportunities for improvement through the use of cost and price management, thus allowing decision-making to be based not only on the experience of the owners but also based on concrete data, minimizing the early closure of SME´s.