Custo para implantação de uma loja de roupas fitness em Alegrete

Abstract

This work presents a proposal for deployment of a cost system for a fitness clothing store in the city of Alegrete, it is presented a financial performance hypothesis to be analyzed. Initially, there was a bibliographic research in books and on websites in order to verify what has been produced in this area. The search bibliographies brought direct costs (are included directly in the calculation of products) and indirect (can not be related to specific products, and there is the need for apportionment criteria are established to be properly allocated). In the fitness industry, growing in economic terms, the cost systems provide information essential to decision-making processes. What is observed is that, currently, the demand for this type of product has increased because people are behind not only the perfect body but also a healthy life. And that is not old, it has children to seniors exercising. It also increases the demand for comfortable sportswear and quality to carry out the activities. After the theoretical review drew up a proposal for cost system for fitness apparel store, based on projected data. Where tables were designed to analyze the costs and their revenues. To elaborate the costs were considered all the expenses inherent in a commercial branch business (rent, taxes, commissions, etc.). For the calculation of revenue was considered a consistent profit margin on commercial activities of a store of fitness clothing. Finally elaborated the accounting breakeven point, considering the average sales of a product type.