This article presents a proposal for expenditure of products in a plant, after practical comments of many mistakes, diversity of concepts and little effectiveness in the methodology adopted in many industries (probably in the great majority). In such a way, in first place, she is necessary to disrespect the criteria of who works with expenditure for similar absorption, ABC and formulas. Normally, these criteria (some traditional ones, others nor in such a way) run away from common-sense of who need a practical methodology, tied with the market dynamism and that it allows to evaluate the performance of the production in the reality of the daily one. Thus being, I consider here a methodology that considers the following steps: 1. In first place, and before more nothing, it looks for to know which would be a reasonable price for its product, considering the value practised for the market. The price of sales in the store esteem the price practised for the competition observing, looks for to use its proper experience. It is the look of it are for inside.
I am not saying that calculation of the cost for definition of the sales price is not important. The problem is that, normally, the companies if worry in defining the price on the basis of the cost (to look at of inside for it are), forgetting to verify the disposal of the market in buying, to gain the situation of the demand (if the accepted market a price of R$ 200, because I would venderia for R$ 100). 2. In according to place, it identifies to all the changeable costs, those that vary of proportional form with the price. For example: taxes on sales, commissions, have freighted, etc. In the case of the freight, have that to consider if the sales price it will be CIF or FOB. If it will be FOB, it does not enter in the calculation, since it will be charged to the part.