Aplicação de uma sistemática de precificação em uma empresa de terraplanagem

Abstract

The field of application of the present study concerns the development of a pricing system that yields better results in a company in the field of earthworks, located in Santa Maria - RS, which also acts as a service provider for prefectures by through bids. The theoretical basis used factors related to the sector surveyed, such as hour machine cost, classification and types of costs, cash flow, contribution margin and break-even point. For the purpose of results, the study focused only on the financial part, since it is understood that the other future strategies, more accurate accounting and the control of indicators, depend very much on the stabilization of the same at the moment. It was concluded that the company had a growth within the semester researched, with a policy of investment in machinery for expansion of services. This strategy proved to be the right one, as billing reached a level that, together with the current low operating cost, started to produce a more comfortable net margin. To remain in the current situation, the company can maintain the price of services practiced in June 2017 while it can win bids, its structure has the same configuration and costs follow that proportion in relation to revenue.