Lopes, Sócrates DantasAzevedo, William de Oliveira2023-12-202023-12-202023-12-18AZEVEDO, William de Oliveira. A contabilidade de custos aplicada em uma fábrica de alimentos prontos congelados. Orientador: Sócrates Dantas Lopes. 2023. 21 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Exatas e Aplicadas, Universidade Federal do Rio Grande do Norte, Caicó, 2023.https://repositorio.ufrn.br/handle/123456789/56572This research was carried out in a frozen ready-to-eat food factory, classified as an Individual Microentrepreneur (MEI), located in Parelhas - RN; with the aim of increasing your monthly revenue and being aware of the unit costs of each product. Using a qualitative approach, the research employed data collection and detailed accounting analyses, including unit costs, fixed costs, contribution margin and breakeven point. The data demonstrated the costs associated with the production of each item, facilitating the identification of the most profitable products and directing towards an assertive production and pricing method. Contribution margin and breakeven analysis provided clear insights into the profitability of each product. The objective of the research was achieved through the methods used and the results were presented, showing that the company needs to increase its sales to obtain the projected revenue; the entrepreneur who did not use any accounting method to calculate the costs and expenses of her products sold and was very satisfied and alert with the results. It is concluded that cost accounting plays a fundamental role in guidance, teaching and practice, highlighting the need for a greater search for these professionals on the part of micro-entrepreneurs and small businesses.Attribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/MEICusteio VariávelContabilidade de CustosMargem de ContribuiçãoPonto de EquilibrioMicroempreendedor Individual (MEI)bachelorThesis