COST MEASUREMENT: A CASE STUDY IN A MOVEMENT IN THE MUNICIPALITY OF ALTAMIRA – PA

Abstract

The furniture industry with solid and native wood in the Amazon region has become increasingly scarce, due to the great difficulties faced, from the purchase of raw materials to the hiring of skilled labor, in order to measure the costs for the manufacture of furniture, installation and maintenance of a furniture store in the municipality of Altamira -Pará. The research was carried out through the collection of data in the form of an interview with a semistructured questionnaire in March 2019 in the regularized warehouse of the municipality of Altamira, Pará. The furniture is open for two years, managed by a family group and has eight employees. who work in the factory and the family in the store. They develop more than twenty products with solid wood of six species (Amarelão, Cedro, Freijó gray, Yellow Ipê, Jatobá, Muiracatiara) native to the Amazon region, selling more than sixty pieces monthly, having fixed expenses of R $ 55,624.00 and flow of cash of R $ 69. 680.00, demonstrating the difficulty in maintaining the company with low profit, due to the majority of the products being sold in term and also the high delinquency of the customers. The furniture shops suffer from the lack of skilled labor, since the branch is characterized by medium and small companies. Solid wood furniture has become scarce, due to the great difficulties of the sector (raw material, labor, sale), and the market has become competitive, offering products with innovative and low prices.