Apuração de custos e resultado junto a uma fábrica de massas alimentícias

Abstract

Accounting was created by man because of the need to control his assets. With the advent of companies, this science has developed in a way that provides essential tools for business success. As cost accounting is one of them, since it has the purpose of ascertaining and analyzing the costs incurred in the manufacture of products and/or services. In view of this, this paper presents the cost and result calculation with a pasta factory located in the municipality of Faxinal do Soturno/RS, in the year 2016. It was verified the inexistence of managerial information on the costs of production. The paper then proposed to verify if the average monthly sales revenue of the plant's products was enough to absorb the expenses, treated by costs and expenses, and generate a positive monthly average result. Classified as a case study, it reached its objectives through the application of the descriptive research with qualitative approach of the data, raised through systematic observation, documentary analysis and survey. Through the system of variable costing, the average monthly total contribution margin of each product was calculated. Masses and pizzas contributed with a monthly average total contribution margin of R$ 23.818,57 and R$ 5.531,71, respectively, to absorb the average monthly fixed costs and expenses common to the production lines, of R$ 23.999,00. Average monthly operating income was R$ 5.351,28. The sales revenue of products from the pasta factory Nome Fictício was enough to absorb expenses and generate a positive monthly average result in the year 2016.