APLICAÇÃO DO MÉTODO DO CENTRO DE CUSTOS EM UMA MICROEMPRESA INDIVIDUAL: ESTUDO DE CASO EM UMA CONFEITARIA

Abstract

This study was developed in a family microenterprise of the confectionery business located in the south of Santa Catarina. The main objective is to make and sell handmade sweets and confectionary items with tradition and quality in order to provide satisfaction to the customer. This article aims to study the production factors that influence the costs of a confectionery, proposing the implementation of the cost center method in the company. First of all, it will be necessary to identify the cost items, then to divide the company into cost centers, to perform the primary and secondary apportionment to cost centers and, finally, to appropriate the costs to the products, to calculate its selling price and to compare them with the practiced prices. The methodology is descriptive, qualitative-quantitative; a documentary research is applied for data collection. As result, it is intended to provide the manager a better knowledge of the production process, as well as to structure the company regarding the costs of the products and their unit prices. It was determined that the study for the implementation of the cost center method generated improvement and greater security in the clarification of costs comparing to the previous scenario. Through the obtained results it is possible to verify that the calculated prices of the products were quite distant from the prices that were being practiced by the company.