Formação de preço de venda: um estudo acerca dos métodos e estratégias utilizadas pelas concessionárias de veículos automotores nas cidades de Sousa/PB e Cajazeiras/PB.

Abstract

With the progressive development of the market, ease of access, and the gradual increase in consumption, managers seek a differential to maximize their profits, so the formation of the selling price enters as a determining factor in the quest for profitability, especially in refers to the correct choice of strategy and methods. For this to happen it is necessary to observe several factors: market information, internal and external factors. Thus meeting the needs of the company. This paper aims to describe the methods of appropriation of costs and pricing strategies used by utilities in the cities of Sousa / PB and Cajazeiras / PB, opposite the dependency relationship with automakers, using a qualitative and descriptive . This goal was achieved by using a questionnaire developed from the literature that makes this work. This study had the collaboration of four dealerships. As a result, it was found that the most common method in pricing in dealerships is the Mark-up and costs ownership is held by the absorption costing the most. The criterion was also named ABC, the most used strategies are competitively priced to match the prices of competitors and the quote below the price of the competition. Before cars and heavy taxation incident costs the price of the vehicles are still influenced by internal factors: costs and externalities: market characteristics and decisions of competitors.