Formação do preço em indústria de confecção de roupas íntimas

In the current economic scenario, the process of setting the sale price of products and services has been seen with more caution among managers, mainly because it is an essential variable for the success of a company, making them prosperous and active in the market. Faced with this scenario of diffi...

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Detalhes bibliográficos
Autor principal: Alencar, Denylson Alexandre de
Outros Autores: Freitas, Susane De Queiroz Vale
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/50760
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Resumo:In the current economic scenario, the process of setting the sale price of products and services has been seen with more caution among managers, mainly because it is an essential variable for the success of a company, making them prosperous and active in the market. Faced with this scenario of difficulty for managers to correctly assess this vital process, the present work seeks to understand and carry out a descriptive analysis of the formation of prices in the products of a small company in the field of making underwear. The research was motivated by the intention of establishing a relationship between both the theoretical aspect and the current practical pricing process, approaching theoretical aspects and practically assimilating them. It is worth noting that cost accounting is part of managerial accounting, being responsible for influencing business management, such as in industries, when cost control can determine the future of a company and is often left unrelated by its managers, focusing only on unbridled production and fueled by the capitalist environment. Having traced these parameters, a company in the field of clothing manufacturing in the city of Jucurutu, located in the interior of Rio Grande do Norte, was chosen, which aims to manufacture underwear. To carry out this analysis, a questionnaire was applied with questions related to the methods that the company uses to price its products between October and November 2022. As for the practical analysis of the process, it was then concluded that the process used covers the established theoretical foundations of the accounting, economic, and marketing scope, taking into account the search for consumer loyalty and the constant search for improvements for the area.