Gestão de custos para formação do preço de venda nas indústrias gráficas da cidade de Dourados/MS

Abstract

This study aimed to identify and analyze the techniques used by the graphic industries of the city of Dourados-MS, to control their production costs and form the selling price of their products. The research is characterized as descriptive with a qualitative approach, performed through a bibliographical study and questionnaire application in thirteen graphic industries associated to SINDGRAF. The results demonstrate that the main methods used to record the costs are divided by software and spreadsheets. Furthermore, most companies consider only the variable costs for the calculation of the cost of the products and the most used method is the variable costing. Almost all of the analyzed graphic industries have some method to control cost and consider the cost calculation to form the selling price of their products. However, when faced with market competition, the main method used was reduce their profit margin, emphasizing the importance of cost management to ensure the competitiveness of these companies.