Gestão de custos no ramo alimentício: um estudo de caso em uma pequena empresa

• Autor(a) principal: Moraes, Alice Andrea Souza
• Data de Publicação: 2019
• Outros Autores: Fagundes, Hugo Coelho, Marinho, Pedro Augusto Oliveira, Silva, Thais Alves
• Tipo de documento: Artigo de conferência
• Idioma: por
• Título da fonte: Repositório Institucional da UFS
• Texto Completo: http://ri.ufs.br/jspui/handle/riufs/12553
• topic: Pequenas empresas; Custos; Setor de serviços; Alimentos; Small business; Costs; Service sector; Foods

The growth of micro and small companies in the country is becoming a strong factor for the economy, highlighting those in the service sector. To escape the economic crisis and high unemployment rates, many Brazilians prefer to deliberate their own businesses and some sectors appear as a good option to undertake, among which we can highlight the food sector. The work was carried out through a case study and aimed to analyze a small food company located in Marabá-PA, analyzing its production system to determine the cost of its main product. For this, it was decided to apply Cost Management analysis as a tool. Data were collected through an interview with the owner of the establishment. It was found that one of the biggest problems faced by the company is the lack of production costs.