Análise de custos para aprimorar a estratégia de precificação em uma mercearia de Carmo de Minas/MG

Abstract

The work addresses, through a case study in a grocery store in Carmo de Minas/MG, how understanding cost accounting and its terminologies enables the identification and detailed analysis of expenses. The research uses a descriptive approach, with the aim of understanding the establishment owners' approaches to pricing their products. Furthermore, it follows an applied approach, focused on proposing solutions to real challenges. The objectives of the work include the observation and analysis of sales prices charged by the grocery store's competitors, the calculation of the break-even point to verify whether revenues cover expenses and the identification of entrepreneurs' strategies in relation to pricing. The results show that the company does not have very different sales prices compared to its competitors, despite not using a management system. The research highlights the importance of keeping accurate records of expenses and understanding their share of total revenue, as significant changes in the business scenario can occur over time.