Sistema de custos aplicado a uma confeitaria em Belém (PA)

Abstract

The economic and demographic changes faced by the country in recent years have led to changes in consumption patterns and business management of bakery and confectionery. That way, the professionalization of management has become critical to their survival and success in the market. Thus, this article aims to implement a cost system model in a pastry shop in Belém (PA), through the case study methodology supported by documentary research and literature. The data collected by the survey correspond to the products sold by the confectionery industry in the first quarter of the year. Subsidized by the cost accounting, the obtained information was analyzed and during the three following months were made strategic changes in the company, as the readjustment of working hours, replacement of the security service for electronic alarm and outsourcing and cutting of some products, resulting in a more competitive and prepared operation to face not only the times of crisis, but to grow sustainably.