Estretégias gerenciais em uma empresa do ramo de construção civil

Abstract

The study presents the costs of the products, a contribution margin and the accounting balance of a civil construction company in the central region of Rio Grande do Sul, with hybrid production, in series and to order. The objective of the study is to determine the costs of the products to determine the contribution margin and the accounting balance of the company in order to improve the cost control system as a management strategy for decision making. A research methodology used for the type of quantitative description by means of a case study. Initially the collection and classification of the costs of the period was carried out and the analyzes of the contribution margin and the accounting balance of the company's products were developed. The study concludes that the system for determining the costs of pre-casting is not adequate. A cost control system for serial products was created as a contribution to a company, as well as a study of custom products with no period analyzed. Greater control of processed products is required. An intermittent production and a volume variation bring reflections without costing system, causing distortions. Finally, a margin of contribution of the products to order, approaching the total cost of the company, bringing a considerable return.