A precificação para o planejamento do lucro: estudo de caso em uma microempresa

Abstract

A large portion of Brazilian microenterprises still carry out the pricing process on an experimental basis, considering for the most part only the values practiced by the competition. Decisions like this one can result in reduced profitability, loss of customers and competitive space. Cost accounting emerges as a tool that helps entrepreneurs with the costs of producing and selling their products or services, enabling decision-making, including their selling price. The current work intends to investigate whether there are possible returns in a micro-enterprise in the food sector located in the city of Glória/BA and also propose a mark up pricing method to suggest a more appropriate selling price that allows the desired profit. For this, the classification of the costs involved in the production of the most sold items by the company was carried out. The data for the development of the work were obtained through a questionnaire and visits to the site. The suggested prices resulting from the research were above the prices already practiced, proving that the company’s profitability is threatened, and may cause future problems in the company’s financial health.