APLICAÇÃO DA TEORIA DE CUSTOS NA PRECIFICAÇÃO DE PRODUTOS ALIMENTÍCIOS

Abstract

This work aimed at determining the price of gourmet brigadeiro by applying variable costing methodology and cost-oriented pricing methodology. For this purpose, the production of brigadeiro was carried out gourmet to demonstrate the calculations in a real way. It was demonstrated through calculations the importance of the sensitivity of food prices through competition, demand, market conditions, level of activity and remuneration of the invested capital. It was presented during the experiment that such methods of calculation pricing can be applied in addition to the reality by micros, small and medium companies that. The calculation of the final brigadeiro thus, is a real value that will make the pay your expenses, have a profit and a cash flow available to you to keep in the market.