Implantação de um sistema de custeio numa indústria cerâmica e análise da margem de contribuição, ponto de equilíbrio e mark-up: Um estudo de caso.
Cost accountancy is the accountancy branch which is destined to produce information to a company manager, as assistance to the functions of cost determination, contribution margin, breakeven point and Mark-up to help the manager in decision making. A case study has been prepared with the objective o...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/48132 |
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| Resumo: | Cost accountancy is the accountancy branch which is destined to produce information to a company manager, as assistance to the functions of cost determination, contribution margin, breakeven point and Mark-up to help the manager in decision making. A case study has been prepared with the objective of evidencing a costing system to a company that belongs to the pottery sector which produces roof tiles and covering, so the company can be aware of how much it costs, and how much it profits in every product, thus the company can provide wider control of itself, using cost managing to obtain a better competitiveness on the market. By the end of this study, it was verified that the company based only on experiences and the market price to determine its selling price, that is, it did not have control about its costs, what consequently, took the company no to reach the profit goal desired by the managers. It has been implanted a cost system by absorption, a determined breakeven point, contribution margin and the roof tiles and covering Mark-up. |
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