Análise do processo de formação de preço: um estudo de caso em uma empresa varejista do ramo de acessórios para veículos

Abstract

The process of setting the sales price of products is essential for companies, directly impacting their survival and perpetuation in the increasingly globalized and competitive market. Any mistake made during this process may compromise the performance and continuity of the business vis-à-vis its competitors, harming the achievement of its strategies as well as the established goals. Thus, in order for the manager to properly price his goods, it is necessary to use cost management systems and the use of pricing methods that properly apply the cost variables that impact the business. The present work intends to analyze the process of formation of sales price in a company of the branch of accessories for vehicles. A pricing based on the company's costs and information taken from the environment in which the company is present can help the company's results, with the general objective of identifying the sales price formation process. The methodology used in the work was a case study in a company in the field of accessories for vehicles, being also applied the documentary research, in which documents such as: invoices, payroll, management reports and various notebooks were analyzed. Based on the information obtained from the organization, it was possible to calculate the sales price using absorption and variable costing methods. The comparison of the price practiced with the calculations performed showed a large difference in values, as the company does not use the allocation of costs in its pricing.