Application of costing methods: A case study in a retailer in the Triângulo Mineiro
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Brazilian Journal of Operations & Production Management (Online) |
Texto Completo: | https://bjopm.org.br/bjopm/article/view/895 |
Resumo: | Goal: The aim of this article is to show the importance of applying costing methods to increase the contribution margin and decision-making, besides helping the company to become more competitive against competitors. Design / Methodology / Approach: This study carried out a case study of a quantitative nature, based on bibliographic works. He employed a semi-structured interview. The Direct / Variable Costing method was used to recognize points that could be improved. In addition, the data was organized into spreadsheets in the Office package. Results: The results of the survey show at the end of the action survey that the company chose to outsource the raw material from its second item of highest revenue: cheese bread. With the change, the item increased its contribution margin by 30.16% and reduced costs by 77.98%, increasing the company's profit, reducing the product's equilibrium point from 54.14% to 4.14% of average daily production. Limitations of the research: As limitations of the study, we highlight that the company passed on the already established costs for some products, so the costs were calculated considering this percentage. Practical Implications: Its practical implications are to demonstrate the importance of the relationship between costs and sales price as a decision-making strategy. Originality / Value: The study contributes to the academic area and adds knowledge related to costs and sales price for the bakery sector, being useful for users and interested in the bakery sector and its costs. |
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Brazilian Journal of Operations & Production Management (Online) |
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Application of costing methods: A case study in a retailer in the Triângulo MineiroCosting MethodsSupermarketContribution MarginPoint of SaleGoal: The aim of this article is to show the importance of applying costing methods to increase the contribution margin and decision-making, besides helping the company to become more competitive against competitors. Design / Methodology / Approach: This study carried out a case study of a quantitative nature, based on bibliographic works. He employed a semi-structured interview. The Direct / Variable Costing method was used to recognize points that could be improved. In addition, the data was organized into spreadsheets in the Office package. Results: The results of the survey show at the end of the action survey that the company chose to outsource the raw material from its second item of highest revenue: cheese bread. With the change, the item increased its contribution margin by 30.16% and reduced costs by 77.98%, increasing the company's profit, reducing the product's equilibrium point from 54.14% to 4.14% of average daily production. Limitations of the research: As limitations of the study, we highlight that the company passed on the already established costs for some products, so the costs were calculated considering this percentage. Practical Implications: Its practical implications are to demonstrate the importance of the relationship between costs and sales price as a decision-making strategy. Originality / Value: The study contributes to the academic area and adds knowledge related to costs and sales price for the bakery sector, being useful for users and interested in the bakery sector and its costs.Brazilian Association for Industrial Engineering and Operations Management (ABEPRO)2021-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionCase studyapplication/pdfhttps://bjopm.org.br/bjopm/article/view/89510.14488/BJOPM.2021.006Brazilian Journal of Operations & Production Management; Vol. 18 No. 1 (2021); 1-172237-8960reponame:Brazilian Journal of Operations & Production Management (Online)instname:Associação Brasileira de Engenharia de Produção (ABEPRO)instacron:ABEPROenghttps://bjopm.org.br/bjopm/article/view/895/970Copyright (c) 2021 Alexsandro Silva Solon, Fernando Araújo, Flavia Brito Araújoinfo:eu-repo/semantics/openAccessSolon, Alexsandro Silvade Araújo, FernandoAraújo, Flavia Barbosa de Brito2021-04-09T14:07:31Zoai:ojs.bjopm.org.br:article/895Revistahttps://bjopm.org.br/bjopmONGhttps://bjopm.org.br/bjopm/oaibjopm.journal@gmail.com2237-89601679-8171opendoar:2023-03-13T09:45:23.755012Brazilian Journal of Operations & Production Management (Online) - Associação Brasileira de Engenharia de Produção (ABEPRO)false |
dc.title.none.fl_str_mv |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
title |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
spellingShingle |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro Solon, Alexsandro Silva Costing Methods Supermarket Contribution Margin Point of Sale |
title_short |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
title_full |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
title_fullStr |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
title_full_unstemmed |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
title_sort |
Application of costing methods: A case study in a retailer in the Triângulo Mineiro |
author |
Solon, Alexsandro Silva |
author_facet |
Solon, Alexsandro Silva de Araújo, Fernando Araújo, Flavia Barbosa de Brito |
author_role |
author |
author2 |
de Araújo, Fernando Araújo, Flavia Barbosa de Brito |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Solon, Alexsandro Silva de Araújo, Fernando Araújo, Flavia Barbosa de Brito |
dc.subject.por.fl_str_mv |
Costing Methods Supermarket Contribution Margin Point of Sale |
topic |
Costing Methods Supermarket Contribution Margin Point of Sale |
description |
Goal: The aim of this article is to show the importance of applying costing methods to increase the contribution margin and decision-making, besides helping the company to become more competitive against competitors. Design / Methodology / Approach: This study carried out a case study of a quantitative nature, based on bibliographic works. He employed a semi-structured interview. The Direct / Variable Costing method was used to recognize points that could be improved. In addition, the data was organized into spreadsheets in the Office package. Results: The results of the survey show at the end of the action survey that the company chose to outsource the raw material from its second item of highest revenue: cheese bread. With the change, the item increased its contribution margin by 30.16% and reduced costs by 77.98%, increasing the company's profit, reducing the product's equilibrium point from 54.14% to 4.14% of average daily production. Limitations of the research: As limitations of the study, we highlight that the company passed on the already established costs for some products, so the costs were calculated considering this percentage. Practical Implications: Its practical implications are to demonstrate the importance of the relationship between costs and sales price as a decision-making strategy. Originality / Value: The study contributes to the academic area and adds knowledge related to costs and sales price for the bakery sector, being useful for users and interested in the bakery sector and its costs. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-03-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Case study |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://bjopm.org.br/bjopm/article/view/895 10.14488/BJOPM.2021.006 |
url |
https://bjopm.org.br/bjopm/article/view/895 |
identifier_str_mv |
10.14488/BJOPM.2021.006 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://bjopm.org.br/bjopm/article/view/895/970 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Alexsandro Silva Solon, Fernando Araújo, Flavia Brito Araújo info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Alexsandro Silva Solon, Fernando Araújo, Flavia Brito Araújo |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Brazilian Association for Industrial Engineering and Operations Management (ABEPRO) |
publisher.none.fl_str_mv |
Brazilian Association for Industrial Engineering and Operations Management (ABEPRO) |
dc.source.none.fl_str_mv |
Brazilian Journal of Operations & Production Management; Vol. 18 No. 1 (2021); 1-17 2237-8960 reponame:Brazilian Journal of Operations & Production Management (Online) instname:Associação Brasileira de Engenharia de Produção (ABEPRO) instacron:ABEPRO |
instname_str |
Associação Brasileira de Engenharia de Produção (ABEPRO) |
instacron_str |
ABEPRO |
institution |
ABEPRO |
reponame_str |
Brazilian Journal of Operations & Production Management (Online) |
collection |
Brazilian Journal of Operations & Production Management (Online) |
repository.name.fl_str_mv |
Brazilian Journal of Operations & Production Management (Online) - Associação Brasileira de Engenharia de Produção (ABEPRO) |
repository.mail.fl_str_mv |
bjopm.journal@gmail.com |
_version_ |
1797051461461344256 |