Gestão de custos e formação de preço de venda em uma empresa varejista de material de construção
Given the current market reality, companies increasingly need to have strategies that help them stay in the market and become more competitive. Carrying out cost and pricing management is essential for the continuity of companies in the market. In this context, the present study aimed to analyze the...
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| 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/123456789/56234 |
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| Resumo: | Given the current market reality, companies increasingly need to have strategies that help them stay in the market and become more competitive. Carrying out cost and pricing management is essential for the continuity of companies in the market. In this context, the present study aimed to analyze the influence of cost management and the impact of applying a pricing method on the formation of the sales price. This study is characterized as descriptive research with a qualitative approach. The research was divided into three stages: choosing the company, conducting the interview and calculating the mark-up. As a result, it was observed that price formation within the micro-enterprise analyzed occurs subjectively, based only on the managers' market experience. The products that generate greater financial returns were identified to calculate the mark-up and, therefore, make it possible to compare it with the prices charged by the company. According to the analyzes carried out, it was found that the organization did not price its goods appropriately, where products were found with prices below ideal, not reaching the profit margin expected by the manager. Therefore,it is clear that the company's current price formation practice can be detrimental to itseconomic and financial health, highlighting the importance of correct cost managementand sales price formation in organizations, with possible impacts on profitability. andprofitability of its operations. |
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