SOLIDARY CONSULTING AT “BARRIGA FULL” COMPANY IN BAIRRO SOBRAL, RIO BRANCO, ACRE

Abstract

Introduction: It can highlight as some of the determining factors for the companies' failure, the absence of cost controls and the misallocation of resources. The pizzeria market in Rio Branco is competitive. Solidarity consulting was conducted, a method of bringing the university to those who most need economic assistance, the entrepreneur. Objectives: The present work has as main objective to perform a cost consulting at the Barriga Cheia pizzeria, seeking to diagnose how the project has been operating, being secondary objectives to improve the allocation of resources and suggestions for the establishment. Method: The theory of costs was used as a theoretical framework, using the concepts of fixed costs (costs that do not depend on production), and variable costs (costs that vary according to production), and especially the unit cost, which is the cost to produce a unit of some good. With this theoretical framework, the variable inputs were weighed, prices were collected in commercial establishments and all the tools and materials for pizza production were accounted for, as well as other fixed expenses, such as opportunity cost, rent, salaries and others. Seeking to find the unit cost of 9 (nine) pizza flavors in 4 different sizes (P, M, G and GG). Results: With the collection, all calculations were performed and the unit costs of the 36 (thirty six) pizzas were found, comparing each one of them, being observed that the fixed costs represent the highest percentages in the pizzas manufacturing costs. Highlighting salaries and opportunity cost. P-sized pizzas have the lowest profits, in some cases losses. The following situations were performed: purchase at the establishment, with credit and debit rate and delivery rate. Conclusion: It is concluded that the pizzeria is heading to stay in the market in the long run, because it presents economic profit that is the essential condition for permanence in the market. Despite the good results, some problems were diagnosed and suggestions for solutions were presented, especially for sales with deliveries, meeting the secondary objective of better resource allocation.