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Help you find out the costs and pricing of products or services in your industry, we have created this short step-by-step guide: make a list of costs and expenses: a company's expenses and costs must be listed appropriately and without missing a single figure, in order to have complete clarity of the expenses you have incurred over a period; determine direct costs: as we already explained in the first topic of this content, direct costs are characterized by the production of an item or service in your industry. Here, it is essential that you make a new list with all these costs; make a comparison between direct cost and sales price: the third step for you to be able to do cost accounting in your industry is one of the most important, as it has to do with understanding the compatibility of expenses with the financial return on sales of your products or services.
In short, this comparison will help you know whether the direct cost is higher or lower than the sales values; apportion indirect costs: indirect costs, as well explained in the first topic, meet the fixed Bank User Number Data expenses of your industry, employee salaries, electricity and water bills, for example. When apportioning indirect costs, you make a commitment to check with the finance department where the money will be withdrawn to cover all these costs; have a balance point: finally, so that you can have an idea of the costs and pricing of products or services in your industry, it is possible to recognize which of them can be sold, in order to equalize your income with expenses. Having this basis for knowing how to control costs in your industry, we can detail this strategy with a completely practical example. Check it out: let's practice.
How about we have a candy store again to demonstrate how to carry out the correct calculations so you can discover the costs of a company? This step by step will be as simple as the one above, since that one will be the basis for carrying out this one. First step the sweet shop has three different types of brigadeiros – chocolate, strawberry and nest milk. Chocolate brigadeiro the value of the strawberry brigadeiro, while 88% of 7,500 is r$6,600 for the nest milk brigadeiro. Fifth step so that you can achieve the costs and pricing of brigadeiro, the calculation is very simple: breakeven point = fixed (indirect) costs / contribution margin chocolate brigadeiro: break-even point r$5,625 chocolate brigadeiros need to be sold to reach the break-even point; strawberry brigadeiro: break-even point r$5,325 / r$35 = 152 strawberry.
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