Aplicação de métodos de gestão de custos e formação de preços para produtos artesanais

Craftsmanship, although a valuable source of income for many individuals, often suffers from undervaluation. Many artisans face difficulties stemming from a lack of knowledge in managing their own business, such as costing methods and strategies for proper pricing. The aim of this paper is to apply a costing method consistent with the characteristics of the artisanal product in order to obtain better control over the process, appropriate pricing and a beneficial condition for the business. Under the case study methodology, a total of 9 products from 3 microenterprises in the artisanal sector were analyzed in order to examine the relationship between the sale prices charged and the costs employed in their production, as well as demonstrating the application of the method to artisans. As a result, it was observed that losses in artisanal work can reach a very high rate, highlighting the need for cost calculations as an important factor for pricing and decision-making regarding production strategies and better choices for the product portfolio.