Método de precificação fundamentado no custeio baseado em atividades em uma empresa do ramo de serigrafia em Fortaleza/CE

Abstract

In the new economic reality that companies are inserted, it is understood that the competition is getting more and more intense searching the market for its products. This competitive environment makes greater management understanding necessary in the business. Realizing the influence that the correct decision making in the organization causes, managers are more and more attentive when it comes to price formation. In addition to an increasingly demanding audience due to globalization, the company also has to worry about competition, that is, what is sought every day is a cheap and quality product. Another point for the company is that it makes it possible to meet the market demands, and in addition, if it can cover its expenses to seek the desired profit margin. In this context, the present work aims to define a method of price formation based on activity-based costing (ABC Costing), so that it correctly defines the expenses inherent to the products so that their sales price brings the result expected in a Serigraphy located in Fortaleza / CE. For this, an exploratory, applied, quantitative and case study research was carried out. This study uses the mark-up pricing method, with its expenses being appropriated by the ABC costing method. The job also allows you to simulate prices according to the desired profit margin. From the study, it was possible to perceive the utility of the ABC costing method and a consequent well defined pricing to be used as a tool for analysis and improvement of the company. In addition, the results obtained with the proposed analysis model are in agreement with the reality of the company and the expectation of the management.