Aplicação do método de custeio variável em uma confecção de moda sustentável localizada na Zona da Mata Mineira

Abstract

The high competitiveness of the market requires companies to have effective cost management in order to produce information relevant to decision making. Thus, this study aims to analyze the feasibility of implementing the variable cost method in a sustainable fashion manufacturing located in the Zona da Mata Mineira. For that, qualitative research, bibliography, case study and documentary analysis were used. As for the choice of variable costing method, it was observed that it provides tools for managerial use such as the contribution margin and the breakeven point. After implementing the variable cost method, it is concluded that this method is important for the company under analysis, where it can optimize its productivity and improve the strategy of the prices practiced in its products.