Gestão de custos e formação de preços: um estudo de caso em uma microempresa de comércio varejista de autopeças em Fortaleza

Abstract

The formation of the selling price of products has become an indispensable tool in the management decisions of a company. With the market increasingly competitive and dynamic becomes essential to use accounting gimmicks and marketing to achieve overlap in relation to competition imposed by the market. Cost accounting is presented as a key to the aid pricing. For a long time the cost accounting was the basis of pricing, however, with the worsening of the market and the emergence of new competitors, new bases for forming sales prices, as price-based competition and market-based. The detailed study of cost accounting information along with withdrawals of competitors and eventually cause the pricing to become a strategic differentiator for the success of organizations. Therefore, the technical ability of managers merge the internal company information with the information taken from the environment in which the company is related is a gap in business continuity. The methodology used in a bibliographic work was followed by a case study on a company's auto sector in Ceará. This paper aims to analyze how a cost-based pricing of the company and the information taken from the environment in which the company is present may help the company's results.