Impacto da teoria das restrições nos modelos de planejamento de preços

Abstract

This paper concerns to the theme "Theory of Constraints Impacts to the Pricing Management Models" and presents a bibliographic research that involves the pricing formation focused on the Economics, Costs and Constraints Theories. Under the economic approach, the Theory of Pricing is presented with its different concepts through the history, as well as its politics, methods and planning. Concerning to the Theory of Costs, the Cost Accounting is showed with its concept, history, goals and methods of costing as base of pricing. Then, the general principles of the Constraints Theory are presented with its contribution to the pricing planning. Finally, a verification is made about the TOC tools of the pricing planning and decisions and a conceptual comparison is made between the different models of pricing management.