SALES PRICE FORMATION: AN ANALYSIS OF THE SALES PRICE MEASUREMENT IN A RESTAURANT

Abstract

The aforementioned article had as objective the formation of the Sale Price of dishes made and lunchboxes in a restaurant, located in the northern region of the city of Palmas -TO, thus observing the essential tools for the elaboration of this objective. With information provided by the company, it was possible to conduct a case study, and the research had exploratory and bibliographic characteristics. With regard to data collection, a follow-up was carried out on the company's production and administrative process in the months of March and April 2018, with the survey of raw materials, labor and the indirect costs of manufacturing lunchboxes and dishes done. In the beginning, the company reported that it did not calculate its sales price properly and therefore could not assert its production costs. receiving a profit above what it intends to receive in the products, thus, emphasis was placed on the importance of clarifying the criteria that involve the formation of the sale price, for better control and data collection for decision making, ensuring better control efficiency changes in costs, leaving the sales price always updated with the economic and financial moment of the company and the country.