Análise gerencial de custos: um estudo de caso de uma brigaderia café da cidade de Juiz de Fora - MG

Abstract

The present study deals with cost analysis, with the general objective of conducting a cost management analysis in a Brigaderia and coffee, in order to generate relevant information to assist in the management of the company. In order to do so, it was sought to identify the main cost accounting concepts applicable to the management of the company through a bibliographic review; collection of company data for analysis and presentation of results, demonstrating the contribution margin and the break-even point in order to assist in the decision-making process of the company. The performance of this study was mainly due to the relevance of industrial costs, as they are fundamental to the real knowledge of the company's profit. At the end of this study it was verified the importance of using a database allied to essential tools or, minimally, controls through spreadsheets.