Utilização da teoria dos jogos para a determinação do preço de venda em serviços: um estudo de caso em um salão de beleza localizado em Fortaleza/Ce

Abstract

Determining the ideal sales price to the consumer is an important task, in order to meet the internal needs of the organization, how to cover costs and expenses, and still generate profit, in addition to satisfying the consumer's expectations of the product's quality or service offered. within this context, in the present study all expenses related to the services rendered by a beauty salon were raised in order to determine the sale's price for three specific services, which are the most requireed by customers. the purpose was to determine the ideal price for each service which is competitive in respect of company competitors. for the analysis of the expenses of the organization, the methods of variable cost, absorption and partial absorption were used, and for the formation of the sale's price, the mark-up and target return methods. for the assertive choice of the sale's price for the services, in comparison with the company competitors, a technique of the theory of games, the break even point, was implemented. the ideal prices were obtained through the variable costing method and mark-up price formation, which showed up to be more competitive within the stocked market and that could generate a higher advantage for the company in front of its competitors.