Práticas de custos e formação de preços: um estudo com pequenas empresas de produção por encomenda do estado de São Paulo
Tipo
Dissertação
Data de publicação
2012-03-26
Periódico
Citações (Scopus)
Autores
Pellegrino, Camila Filomena Apolinário
Orientador
Milani Filho, Marco Antonio Figueiredo
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Perez, Gilberto
Borinelli, Márcio Luiz
Borinelli, Márcio Luiz
Programa
Controladoria Empresarial
Resumo
The management of small businesses, although less complex than large companies, requires the knowledge of important cost concepts and patterns of cost behavior to strengthen the decision making process. In this sense, the main objective of this descriptive study is to identifying the current practices of cost management and price formation used in small
industrial companies. The sample was formed by five make-to-order small organizations located in Sao Paulo, Brazil. The qualitative approach for this study relied on the analysis of
data collected from interviews with cost managers. The results showed that small companies adopt only one practice of cost management, based on the variable costing approach, and set their product prices taking the competitor's price into greater account than their own production costs. This study also pointed out that these companies use predefined mark up
rates, which are not calculated on methodological basis and can expose them to financial and market risks.
Descrição
Palavras-chave
pequenas empresas , gestão de custos , formação de preços , small companies , cost management , pricing