FERRAMENTAS UTILIZADAS PARA FORMULAÇÃO DO PREÇO DE VENDA

Abstract

The present work is a scientific article presented as a Final Paper of the Accounting Sciences Course at the University Center Doctum de Teófilo Otoni-MG. This work aims to present to companies the importance of studying, analyzing and using techniques and procedures aimed at meeting and supplying the needs found in the managerial area of associations, so that the correct selling price is achieved, as well as detecting and report the impact that poor information on sales price causes on companies, present the importance of the methods and tools used for this purpose. Since associations are competing in a market that points to constant changes, as a result of various factors, some of which can be completed and others not, such as decision options, scenarios cannot be based only on the manager's experience or intuition. It is necessary that these decisions are based and protected by information that demonstrate the real state in which the organization finds itself. Currently, an ideal information on the sales price is extremely important, so that companies can find a desirable balance, due to the changes found in the prices of suppliers and third parties. With the work, it was identified that to establish the selling price, it is necessary to go through stages that depend on knowledge with regard to the expenses and costs demanded from production to sale, from defining a desired profit margin to then be possible to apply the appropriate method.