Método de precificação fundamentado na gestão do ponto de equilíbrio alinhado com análise do grau de alavancagem em uma empresa do ramo de produtos e serviços veterinários em Fortaleza/CE

Abstract

Due to the global context in which companies are involved, the increasingly intense competition on the market is understood. This new competitive environment contributes to the need for increased management standards. Noting that the correct management of prices will influence the achievement of the desired results by the company, managers are more and more concerned with the correct decision-making when talking about price formation. In addition to competition factors, companies should also be attentive to a progressively demanding public seeking quality products and services at competitive prices. In addition, there is a need for the company to allocate fair prices to its products and services, so that the market is willing to pay for them, and the company can cover its expenses and achieve the established profit margin. In this context, the present study seeks to define a method of price formation along with an analysis of breakeven point and degree of leverage in a company that provides veterinary products and services in Fortaleza/CE. This study is characterized as a case study with an exploratory purpose and quantitative approach. As for the technical procedures, bibliographical and documentary research were used. The work consists in the definition of a pricing method using mark-up, in addition to simulating different scenarios and their impacts on the breakeven point and degree of leverage, and how these variations affect the operational risk for the company. With the work, it was possible to perceive the importance of the management of the breakeven point and degree of leverage as tool for analysis and improvement of the organization. The results showed that the proposed analysis model matches the reality of the organization, being easy to understand and apply.