GERENCIAMENTO DOS CUSTOS: estudo de caso sobre aplicação do método de custeio standard em uma panificadora do Sul de Minas

Abstract

To achieve the goal of profit, every company is concerned with controlling its costs and through them it is possible to know which points work perfectly and which need to be improved. In a competitive economy, the entrepreneur does not have many possibilities to modify the sales prices, hence, the need to exercise control over their production costs. The objective of this work is to apply the standard costing method in the process of manufacturing the bakery in the South of Minas Gerais. This purpose was obtained from a bibliographical research on the costing and case study methods, which through visits to the bakery and interview the production portfolio was determined, and for the application of the standard costing method the French bread product was chosen since it was the most prominent product of production, from its application it was able to obtain an estimated manufacturing cost that served as analysis for cost reduction and process efficiency. The study demonstrated that it was possible to apply the standard costing method in the bakery manufacturing process, obtaining an estimated production cost of R$ 3.47 per kilogram of finished product. And since the company did not control its costs, the method facilitated and contributed to starting a new management based on control and analysis of costs that facilitates in decision making and that influenced the competitiveness of its competitors.