Informações gerenciais e de custos utilizadas na formação do preço de venda por empreendedores no ramo de artesanato na cidade de Dourados – MS

Abstract

The information generated by accounting helps in the internal processes in organizations, so the objective of this work was to analyze which management and cost information are used in the formation of sales price by entrepreneurs in the craft industry in Dourados - MS. In the methodology was made a data survey with the help of questionnaires being applied to 42 entrepreneurs and obtained 30 answers from professionals who work in the handicraft sector in the city of Dourados - MS, the study led us to the results that most managers use the accounting, focusing on bureaucratic situations, thus, 20% of managers who use accounting claim that the accounting information obtained does not influence the formation of sales price, so we note that managers know the importance of management information and costs in the process. selling price, however many rely on their own internal control to set the selling price.