The Importance of cost management in the formation of sale price: A case study of a medium-large chemical company

Abstract

This case study aimed to identify the influence of cost management on the formation of sale price of a medium-large chemical company in the city of Uberlândia. This study is characterized as descriptive and the approach is qualitative. The results show that the company accounts for its direct costs as recommended in the literature. However, the company uses apportionment criteria for fixed and variable costs at a fixed percentage of 18% for these expenses. This apportionment contains a degree of arbitrariness, because, for example, direct labor is apportioned between the two production lines according to a percentage that is reported monthly by the production manager to the control sector.