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The detailed cost analysis is currently required as a result of increasingly competitive markets. The strategic cost management, analyzed from the optic of the target costing, can be a powerful tool for companies to keep themselves competitive. In this way, this study aimed to present a meticulous analysis of the hourly rate of direct labor in the pricing process of a new product, in order to understand if its use is appropriate in a pricing process. We used the deductive method supported in a case study, and the result achieved is that the hourly rate of direct current labor cannot be used in the pricing process, otherwise will be determined unrealistic costs to the product. It is important to highlight that this analysis applies to micro and small until large corporations.

A Contribuição das demonstrações contábeis no processo de concessão de crédito: um estudo de caso do município de São Paulo