A INFLUÊNCIA DAS VARIÁVEIS SUBJETIVAS NO PROCESSO DE GESTÃO DE CUSTOS NO VAREJO

The low barriers to entry make the retail trade the preferred choice for most entrepreneurs start their own business . However most of them lacks both expertise in the segment chosen as management techniques . The government, through its authorities , supporting banks and official agencies , has offered favorable conditions for the empowerment of the sector, but most programs fail in the implementation of the precepts " in loco" . This article seeks to examine, through empirical case company ALFA , retail establishment of materials for construction of the south , the influence of subjective variables in the decision process which aims to define criteria to manage costs and align with the pricing sales . This research was conducted through survey of single case study and action research method and the results demonstrate the need to broaden the perception of the researcher on the organizational environment and attentive to the aspects of qualitative matrix strategy.