Custos na produção de produtos em uma padaria de Não-Me-Toque/RS

Abstract

The topic of costs is of great importance for the accounting and business area, it helps companies to have a better view of their expenses and how the company can make decisions regarding these expenses. The present study addressed the necessary costs for the production of a bakery located in the city of Não-Me-Toque/RS. The company did not have any tool to help it control its expenses and have a better way of managing and making decisions. The objective was to highlight the cost of producing products from a bakery in Não-Me-Toque/RS. Cost accounting and its importance were studied, in addition to some costing method indicators used. The research was characterized as applied, descriptive, diagnostic, qualitative and quantitative. For the research to be carried out, seven products were chosen, the costs of raw materials, labor, packaging, depreciation of machinery and equipment, gas and electricity were highlighted in the products, it was possible to identify the unit costs of the seven products and present a total monthly cost for these products, thus achieving the objective of the research and demonstrating the importance of keeping cost accounting always up to date for a company to achieve better management.