Custos para tomada de decisões em uma empresa comercial

Abstract

The modern business environment is characterized by complexity and dynamism, and the ability to make correct decisions is fundamental to the success of an organization. This research addresses the importance of understanding and using cost information in the decision-making process of small and medium-sized commercial enterprises (SMEs). The main objective was to develop and apply a hybrid costing methodology, resulting from the combination of the main assumptions used by the most used cost calculation methodologies, as an approach for calculation, expense control and decision making in a medium-sized commercial company, highlighting the need for effective expense control to improve profitability. The study began with a theoretical discussion on costing methodologies, an introduction to cost accounting tools for decision making and the development of a practical case study, which adopted a combined method of literature review and case study, using tools of cost accounting to analyze the profitability of product groups. The underlying assumption is that knowledge and effective application of cost information and tools allow business owners to exercise more precise control over expenses, contributing to improved profitability. The research recognizes the importance of additional studies to improve management practices and boost the growth of commercial SMEs. In the end, it is possible to infer that effective cost management plays a fundamental role in the success and sustainability of commercial companies. The results point to the need for more efficient cost management, especially in relation to the Contribution margin and operations below revenue of balance.