Um estudo sobre o estabelecimento de custos e preços em uma empresa do setor de serviços da cidade de Campina Grande – PB.

Abstract

Businesses need a means to establish a system of costs, expenses, and Mark up the basic price of each product or service in order to remain sustainable in the market active. It is important to understand the whole process for the establishment costs because these assist in decision-making businesses, they at least try to find balance between business interests, suppliers and customers. As the cost and profit strong components of strategic decisions, it is necessary structuring, comprehension and analysis. A decision on the erroneous use of these components can disrupt the emergence of new ideas that allow a significant improvement in the management of business costs. This work aims at establishing a method to facilitate the way a service company to calculate its main expenditure thus able to establish fair prices that make profits. The methodology used in this research is exploratory and descriptive, focusing as a technique for collecting data to review and case study, which through this, shown after the withdrawals of necessary data, the company has a significant profit due to selling price set by the market.