Estudo da Formação do Preço de venda em uma padaria no Vale do Ivinhema (MS)

Abstract

The bakery sector has stood out for its high competitiveness and the constant need to balance quality and price. In this context, understanding production costs is essential for defining an adequate selling price and ensuring business sustainability. This study aimed to analyze the formation of the selling price in a bakery located in Vale do Ivinhema (MS), Brazil. The research was conducted through a case study, with a qualitative and descriptive approach, using documentary analysis and direct observation of production activities. The results showed that the bakery did not perform detailed cost calculations, applying only a percentage over raw material values. The application of absorption costing and variable costing methods, combined with the mark-up technique, made it possible to determine unit costs and ideal selling prices for each product. It was found that all products are sold below the recommended technical value, wich may compromise profitability. Nevertheless, a positive contribution margin was observed, especially for French and homemade bread. This study contributes by demonstrating, in practical terms, how cost control and proper pricing directly affect the profitability and decision-making of small bakery businesses