Formation of the sale price in the bakery industry
Keywords:
Cost accounting, sales price formation, bakery industryAbstract
The study aimed to identify the costs and establish the formation of the price of sale of products in a bakery
industry located in the western region of the State of Santa Catarina. The instruments used for the data
collection were: unstructured interview, documentary analysis and direct observation. Data analysis was
performed quantitatively by presenting data related to activity costs. The results indicated that in the bakery
industry, homemade bread and plain cakes generate high profitability, where homemade bread showed a
31% profit margin and a simple profit margin of 17%. In addition, it is concluded that the absorption cost
method indicated that homemade bread is more profitable than plain bread.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The authors who publish in this journal agree to the following terms:
1. The authors retain copyright and guarantee to the journal the right to be the first to publish the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 International license. CC BY-NC 4.0.
2. Authors may separately enter into additional agreements for non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book) with an acknowledgment of its initial publication in this journal.
3. Authors are allowed and encouraged to disseminate their work electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of published work.
