Proposta de implementação do método de custeio pela margem de contribuição em uma floricultura do leste do Paraná

Abstract

If a company, regardless of its size, aims to remain competitive, it must pay attention to cost management. In this sense, it is necessary to find the costing method in which the product pricing process succeeds in obtaining a profit for the institution, since if the price is incorrectly practiced, it can generate losses. This work, which was carried out in a small business in the flowers and plants segment located in the city of Curitiba-PR, aims to verify if the way the prices that the company currently practices are compatible with the results obtained after the application of the contribution margin costing method. To apply the method, the fifteen products with the highest quantities sold and the average values applied for each one in the month of August 2022 were raised. The results obtained after the method found that the second product with the highest quantity sold is the main responsible for the company's contribution margin and that the values applied by the company are not far from the values that the method proposes, such as cravo spray, which had a difference of R$0.02 from the price charged in relation to the price proposed by the method.