Análise e gestão de custos em indústria moveleira de pequeno porte

Abstract

The furniture industries operate in a market with high competition and need to continuously improve their quality, but without raising costs too much. A small business in this industry works with countless products that have great complexity. At the same time, the company does not have cost management done properly and cannot know how the profitability per product is. Therefore, the general objective of the research is to analyze the costs of the company to achieve the real profit of the products. For this, it is necessary a literature review in the areas of accounting, for later analysis of costing methods and sale price formation. Besides that, the concept of contribution margin and break-even point needs to be studied. Finally, the paper presents the results that were obtained with the research, analyzing each of them.