Custos e formação de preços dos serviços contábeis

Abstract

This study aimed to determine the costs and to form the prices of accounting services provided by an accounting office, located in the city of Maceió, following the absorption costing methodology. The research is a case study with quantitative and exploratory character carried out in the period of October 2018. Through the methods used in cost accounting it was verified the costs of the company and the Mark-up formula was formulated to estimate of the new selling price for the services provided by the organization. It should be noted that the company studied can exploit its pricing policy to reach the profit margin estimated by the market. For this, the organization and accounting professionals should always be informed and studying so that they can add even more values to their services.