Apuração dos custos de produção e do resultado em uma agroindústria

Abstract

It is well known that the Cost’s Accounting is a value management tool and it is also known that on the current competitive market an efficient management is essential to business continuity. This study presents the calculation of production costs in the agro-industry M. Lobler, located in the city of Dona Francisca/RS. Having the absence of management information been noticed in this agro-industry, this study aimed to investigate whether the selling price in the year 2014 was able to cover the total costs of production and generate a positive result. Classified as a case study, it has achieved its objectives by applying the method of descriptive research with qualitative approach of data. The data was collected through documentary analysis, survey and observation. Literature search was also conducted. Through systematic variable costing, the unit contribution margin for each product was obtained. In the considered period for the determination of costs and result, the overall revenue was R$ 45,068.50, and the variable costs totaled R$ 13,083.77. Subtracting the fixed costs in the amount of R$ 24,759.27, the overall goal was reached, concluding that the sale price covered the total expenses and generated a profit of R$ 7,225.46. From the selling price practiced it is inferred that the sugar produced in the agro-industry is more profitable than outsourcing. However, when compared to other products, it has the lowest contribution margin for pan. The most advantageous product is sugar cane candy, then molasses, and for both, selling at fairs is more profitable.