Formação do preço de venda: um estudo de caso em uma microempresa de descartáveis

Abstract

This case study sought to identify and analyze the formation of the sales price of a disposable products resale company located in Parnamirim-RN. The analysis was made for the months of May to October 2022. A documentary analysis was carried out with invoices and sales control spreadsheets of the company in question, identifying all the costs that the entity had in the period, taking into account the method of sales price formation used by the company, which was based on competition and calculation of the Mark-up method. Four products of the company were chosen, the ones with the highest sales volume. Four spreadsheets were elaborated, one for each product, totaling the sales that occurred in the period analyzed to reach the average monthly invoicing of this company. A spreadsheet containing the costs and expenses of the company was also elaborated. After identifying all costs and expenses, we found the percentage of 17.62% on the total revenue of the company that would be committed to costs and expenses. It was also identified the profit margin expected by the manager to be able to perform the calculation of the Mark-up. Once the index in question was found, another worksheet was created to apply this index and find the value suggested by the Mark-up method. The next step was to make the last spreadsheet for comparison between the prices charged by the company through the method of analysis of competition, against the prices delivered by the Mark-up method. There was a difference between these values, the largest of which was 12.52% and the lowest at 1.89%, concluding that the difference was not very large, but it allows the company manager to analyze whether the expected return is or whether it should make some adjustment in the venal value of its products.