Estudo da estrutura de custos e precificação de serviços de uma empresa de Santa Maria - RS

Abstract

The technology improvement, each day faster, causes a dynamicity at humans´ life and creates possibilities of distance real time interaction which couldn´t be imagined some years ago. This reality impacted deeply on the business world, revealing a sort of opportunities for organizations at the same time it opened the possibility of global competition. In this world of growing competition it is indispensable a high level of internal processes management, as a basic condition to achieve new customers and markets and the consequent survival on the fierce competition scenario. The company object of this study it is part of this hard reality, potentialized by its market niche which reveals innumerous business opportunities and, therefore, it is a market attractive to many companies, growing competition and, thus, multiplying progressively the number of competitors to be overcomed in the path in the direction of strategic goals. In the meantime, the present study focused on the problem of the lack of knowledge on the current cost structure and, therefore, the lack of information to support pricing of the main service offered by the company. To achieve the general objective and formalize a customized costing system and the respective specific objectives, it were created a variety of spreadsheets, which produced important information on the organization´s internal processes and which nowadays permit a more criteria on the pricing of the projects sold by the company