Composição do preço de venda, baseada na análise do comportamento dos custos de uma empresa do ramo metalúrgico, localizada na região noroeste do estado

Abstract

The metal-mechanic pole of the northwest region of the Rio Grande do Sul state is a model in the industrial sector, manufacturing parts, agricultural machinery and implements for multinational companies such as AGCO and John Deere. The city of Santa Rosa, more specifically the company under study, has approximately 120 companies in the metal industry, which is the main source of employment and income of the city. In this competitive environment, where are the companies in the metal industry, the need arises of metallurgical Alpha analyze the behavior of costs it generates in order to manage its production capacity to compete and grow in the market, avoiding risks and waste. Because of the behavior analysis of the costs of factors of production, the study will be defined in examining the behavior of direct and indirect production costs. This is a quantitative, qualitative and descriptive research, to investigate the behavior of costs and is characterized as a case study. The aim of this study demonstrates relevant data demonstrating the reality of the organization, in order to assist and provide relevant information to managers decision makers.