OLIVEIRA, C. I. G.; OLIVEIRA, Caline Idalina Gonçalo de.
Résumé:
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.
