Formação de preço: estudo multicaso em centros de formação de condutores de veículos automotores no estado do Ceará

Abstract

The National Traffic System aims to implement a policy across the country, with rules to meet the safety, fluidity, comfort and traffic education. At the other end of the system are the Drivers Training Centres (CFCs), have these as precursors old driving schools, and, according to current Brazilian Traffic Code (CTB) attributed these Centres jurisdiction for licensing drivers for transit. This study aimed to verify how it will process the pricing charged by Drivers Training Centres by education services for obtaining a Driver's License in categories A and B. For this, the process currently used by the CFCs in the pricing of these services and analyzed the strategies used by these companies to obtain information on their costs, profits and their relationship with the pricing was identified. The methodology adopted was a multi case study analysis from a qualitative and quantitative perspective. From the results obtained it was found that the decisive factor for the pricing factor in the surveyed companies associated with internal information of a qualitative nature and the price adopted by competitors. Therefore, one can conclude that it is not possible to relate the companies surveyed use technical and financial information as a determinant for the formation of its selling price element and consequently the financial management of the activity may be ineffective for not representing the real situation of cost and return per period.