Formação do preço de venda com base na gestão de custos : estudo de caso em uma empresa do ramo de fotografia

Abstract

The current globalized and dynamic scenario has generated in companies the need to become increasingly attractive to the consumer. So, the determination of a coherent and competitive sales price has become essential for its survival, since its definition, in an erroneous way, may losses or disadvantages against competitors. In this way, it is necessary that they seek tools that help in the decision process, in order to establish more assertive strategies and achieve better results. In view of this, cost accounting plays a fundamental role, and can be used both to manage expenses in an applied way, through cost management, and to assist in the process of forming the sales price, through pricing methods. Through it, it becomes possible to understand how they behave and how they are allocated within the products and services. Based on this context, the objective of this study is to apply cost management with a focus on the formation of the sale price in a company in the photographic branch. For the development of the research, a bibliographic review was carried out on the topics covered, conceptualizing terms and methods of great importance in the studied area. Through data collection and analysis, it was possible to classify expenses, calculate the contribution margin, identify the break-even point and apply the mark-up to obtain the minimum and guiding sales price, which served as a basis for the analyzes and improvement suggestions. Based on the results obtained, it was found that the company performs the pricing incorrectly. And from that, a price mix was proposed, in order to make it more competitive and generate greater profits. According to the facts, it is emphasized that using cost management aligned with the pricing method is very important, since its results help in the management of the organization, decision making and the elaboration of market strategies.