Uma análise dos métodos de custeio na formação de preços com enfoque nas pequenas e médias empresas

Abstract

This work seeks to contribute to expanding and differentiating the understanding of the setting of sales prices for products and services in companies, regardless of their size, the nature of their products or the economic sector in which they operate. Given this context, the study's main objective is to analyze and verify the relationship between costing methods and price formation of small and medium-sized companies, in view of the competitive environment resulting from the intensification of market globalization and constant technological changes. Therefore, this work initially addresses the main market aspects and relevant tax aspects incident on the sales prices of goods and services. It then performs an analysis of costing methods and pricing models, which can guide the price manager in his decisions and help companies achieve their different objectives such as: keeping and attracting customers, maintaining long-term growth term, develop new customers, maximize profits and beat the competition. In order to contribute to a better understanding of costing methods and pricing practices used in small and medium-sized companies, in chapter 6, a field research was developed based on the primary sources of the field research works of the students of the USP - University of São Paulo, Faculty of Economics, Administration and Accounting.