Formação de preço de venda dos produtos em empresas do ramo farmacêutico na cidade de Sousa-PB.

Abstract

This study aims to show how companies in the pharmaceutical industry, the municipality of Sousa, Paraiba, set the selling price of their products. Given the universe of 34 pharmacies in the city of Sousa, recorded in the CRF-PB questionnaire were collected in 29 companies in the pharmaceutical industry, in October 2010, which gave support to this research classified as descriptive and field. The results shown in this study indicate that 86.2% are single establishment firms and 55.2% who are not long on the market, from 01 to 10 years of operation, where 89.7% of respondents consider to be the average of competition and marketing and related drugs and respectively. The survey showed that 51.7% say they do not control costs, but 75.9% believed that the costs influence the price formation. There is a lack of knowledge among the respondents on cost control method, where 64.3% did not mention which method to use. This showed that for products with price ceiling government controlled 79.3% of respondents using as parameter the Maximum Price Table of the Government, for products with maximum prices released by the government 42.3% used as a parameter Profit Margin, 34.6% use Cost Price Supplier while 26.9% use Cost Rate Table of the Government. Regarding Related noted that the Price and Profit Margin Cost Supplier are most commonly used parameters. As to the method of pricing used by companies, it was found that there is a predominance of the method toward the market and competition, while only 6.9% use absorption costing and variable costing. With regard to information acquired for the design of price, are based on the experience of the respondents.