Formação do preço de venda: um estudo acerca das variáveis consideradas nesse processo nas empresas do setor calçadista da cidade de Sousa-PB.

Abstract

The increasing competitiveness, greater knowledge of the market and the increased purchasing power of consumers have brought significant changes to the management of today's entrepreneurs, especially in choosing the correct method for the formation of prices of their products. For better pricing, influential factors had to be revised, more detailed and accurate calculations were drawn up, in addition to a larger study and knowledge of the market have become essential for companies to continue operating and providing managers with the desired profitability. The present study aimed to show the methods used by companies in the industry manufacturing center of the city of Sousa - PB in drafting their prices. For this, was used the descriptive research, quantitative character the deductive method and as the technical questionnaire, formulated from the bibliographic search used in theoretical reference. The survey sample consisted of nine companies. At the end of the study it was found that the most widely used method in price formation is the Mark-up, by satisfaction that price made from this brings to customers of the companies in question. It might also check that the meter is not part of the decision-making process regarding the obtaining of the costs and the formation of the selling price is for the costs that such information can generate the entrepreneur, whether by the counter does not do this kind of monitoring by the company. It was found even on the part of managers ' satisfaction as to the results obtained with the use of the method applied, that qualified them as satisfactory or very satisfactory.