Práticas de custos e formação de preços: um estudo com pequenas empresas de produção por encomenda do estado de São Paulo

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dc.contributor.advisorMilani Filho, Marco Antonio Figueiredopt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/4651759467054939por
dc.contributor.authorPellegrino, Camila Filomena Apolináriopt_BR
dc.creator.Latteshttp://lattes.cnpq.br/7988731356991688por
dc.date.accessioned2016-03-15T19:32:34Z
dc.date.accessioned2020-05-28T18:17:25Z
dc.date.available2012-06-06pt_BR
dc.date.available2020-05-28T18:17:25Z
dc.date.issued2012-03-26pt_BR
dc.description.abstractThe 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.eng
dc.description.sponsorshipFundo Mackenzie de Pesquisapt_BR
dc.formatapplication/pdfpor
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26243
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectpequenas empresaspor
dc.subjectgestão de custospor
dc.subjectformação de preçospor
dc.subjectsmall companieseng
dc.subjectcost managementeng
dc.subjectpricingeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3127/Camila%20Filomena%20Apolinario%20Pellegrino.pdf.jpg*
dc.titlePráticas de custos e formação de preços: um estudo com pequenas empresas de produção por encomenda do estado de São Paulopor
dc.typeDissertaçãopor
local.contributor.board1Perez, Gilbertopt_BR
local.contributor.board2Borinelli, Márcio Luizpt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/8283107482035197por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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