Cost control: the difference demanded by the current business scenario
Cost accounting is the key point to ensure the company's functioning and understand the profitability of the business. Given this relevance in the organizational context, the study aims to identify the limitations involving this process and, based on this, develop a simplified tool to assist ma...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Recursos: | Antônio Meneghetti Faculdade (AMF) |
| Repositorio: | Saber Humano (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.saberhumano.emnuvens.com.br:article/678 |
| Acesso em linha: | https://saberhumano.emnuvens.com.br/sh/article/view/678 |
| Access Level: | acceso abierto |
| Palavra-chave: | contabilidade de custos markup controle de custos cost accounting cost control contabilidad de costos margen control de costos |
| Resumo: | Cost accounting is the key point to ensure the company's functioning and understand the profitability of the business. Given this relevance in the organizational context, the study aims to identify the limitations involving this process and, based on this, develop a simplified tool to assist managers of small companies. In this sense, research was developed with a qualitative, descriptive approach and characterized as mixed. To do so, it was based on a micro-enterprise in Nova Palma, from which its business context and expenses were identified and the tool was then developed. Thus, the practicality of changing purchase prices and markup simulation allow us to analyze whether the activity is profitable and then carry out strategic measures to boost the business. Proof of this, from tests using the developed tool, it was identified that the change of cents in the product's sales price has a significant impact on the company's operational results. |
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