A formação do preço de venda no processo de decisão:um estudo de caso em uma empresa de autopeças na cidade de Catolé do Rocha-PB.

Abstract

The changes that come in recent years occurring, in the sprouting of new companies, have taken the same ones to search for tools that become them more competitive, One of the largest problems faced by them, observes the price formation matter of sale of their products. Ahead of this, the managers' doubt is observed about what to include in the formation of your sale price. However, it fits frizzle that the tributes cause a strong impact in the sale price formation, and there are several tools that can be used in the attempt to attend managers' goals regarding sale price formation. Then, that the costing methods is observed can be considered great tools for the management and outlet of decision, with the profits obtainment purpose, as well as to reach the objective tracings by the managers. This way, the work goal resides in demonstrate the essential elements that impactam in the sale price formation used by a car spare parts company, situated in the Catole do Rocha/PB Municipal district. The methodological procedure used during the development of this work went to the bibliographical, documental research and study of case, of qualitative character. With the study accomplishment verified-if that the sale price formation, gave through the Mark-up, although the managers did not know if the adhesion of this technical can be enough to supply all the costs, and still obtain profit. Also we verified that the formation model of indicated price, it attends the needs to their partners-managers, being qualified as satisfactory, but that it can be improved with time. The result reveals all the essential elements for the price formation in the car spare parts segment.