A ANÁLISE DE CUSTOS COMO FERRAMENTA GERENCIAL PARA MICROEMPREENDEDORES INDIVIDUAIS (MEI): UM ESTUDO DE CASO NO SETOR ALIMENTÍCIO

Abstract

This article analyzes cost accounting as a managerial tool applied to an Individual Microenterprise (MEI) operating in the food sector. It focuses on identifying cost structures and applying both absorption costing and variable costing methods. The study successfully implemented these methods to determine the company's product costs, as well as to assess indicators such as profit margin, contribution margin, and break-even point. The results highlight the importance of managerial accounting for individual microentrepreneurs, showing that even within simplified business structures, adopting sound accounting practices can support strategic decision-making and enhance the financial sustainability of the enterprise.