A contabilidade de custos como ferramenta de análise de lucratividade e formação de preço na empresa de materiais de construção XWZ

Abstract

The development of the global scenario has caused numerous changes in the labor market, because of this, companies had to improve to remain survivor at the high level of competitiveness. With this, the creation of competitive differentials is of paramount importance, where the control of the expenses assists in the business success. In view of these facts, this work has the purpose of analyzing the profitability and the formation of the sale price at the company XWZ in Ananindeua-PA. As for the research methodology, it is based on a descriptive study, since the facts are observed and analyzed without modification. It has a qualitative-quantitative approach, being quantitative as to the use of accounting procedures and qualitative by the analysis of cost information, and as for the technical procedures, it is a case study, with documentary and bibliographical. As a result of the XWZ's 2017 data collection, the ABC's ten most profitable products were identified by ABC, totaling 33.43% of gross revenue. The results demonstrate that the company has made a favorable contribution margin on its merchandise, where the geo.4 "C / 4M STD coating is the most profitable product. And according to the margin of safety, made sure the pump sub. 0.75CV is giving harm to the company. Using the mark-up index, it was noted that prices are being supplied inadequately. In addition, it is recommended that the company XWZ analyze and readjust its variable expenses in order to obtain greater profitability of its products.