CARREIRO, K. A. S.; CARREIRO, Keynes Alves da Silva.
Résumé:
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.
