Precificação de serviços metrológicos utilizando o custeio baseado em atividades no laboratório de metrologia de uma instituição federal de ensino superior em Fortaleza/CE

Abstract

In the current scenario, companies need to offer a high quality services combined to competitive prices in order to meet the increasing customer's demand. Service providers, in particular, maintenance services, consider the competition a synonym of low prices, with a reduced margin of profitability, once that the customers do not consider quality as an important competitive factor. Besides these challenges, there is a need to practice prices that can cover your total expenses and generate profit for the business. Considering these factors, the study aims to apply a costing and pricing method for the metrology services in a metrology laboratory of a Federal institution of higher education aiming at the financial balance of the business. The methodology applied in the study can be classified according to its purpose of evaluation, following a quantitative approach, according to the case study method. Using interviews, observations and analysis of historical documentation, it was possible to collect the necessary data to carry out the study. With the results presented by the study, it is possible to construct diverse analyzes, regarding the market, the prices practiced by the competitors and the improvements of the company's processes. It is important to note that, if the study's considerations are applied and executed by the company, the competitive advantages will achieve leading the business to success.