Gestão do preço de venda na empresa PS Comércio e Serviços Ltda.

Abstract

The pricing of products and services is one of the most significant aspects of financial entities, requiring the organization to have an appropriate pricing policy to external and internal factors that affect the company and with the current economy. Therefore, it is important that entities have tools that assist in this formation process of the sale price. In this context, this studied sought to develop a model for managing the sales price to assist the manager in the process of formation of the sales price of products and services. Specifically, the work achieved its objectives by applying the method exploratory descriptive research with a qualitative approach, which were collected by desk research, literature and through interviews addressed to the owner of the company in order to obtain information necessary for the development of model. The management model of the selling price was developed and validated by applying the studied company. The model considers internal information regarding the cost of the merchandise, the time cost of services, selling expenses and administrative expenses and the company's operating capital invested, the desired profit on capital, the expected marginal gain and the limiting factor to be considered. The proposed model can be adapted and applied to other companies.