Gestão da formação de preços na indústria de artefatos de cimento - estudo de caso na empresa X

Abstract

The current constantly changing market scenario, have led companies to seek strategies that will make them more competitive and able to remain on the market. Managers currently has its mission hampered by market worsening, and the ease of access to information for consumers. On the other hand, there are many valuable tools to help users making management decisions, including assistance in the sale price formation process. The decision of the selling price is one of the most important decisions for the company because the price is perceived by consumers and has its weight in the buying decision, however, it is through the proceeds from the sale of products that the company should be keeping the market. Taking as a case study a concrete products industry, and aware of the importance of training the selling price, had become the general objective of identifying and implementing a series of recommended steps to meet the management needs of pricing in an industry cement artifacts by applying the costing system by absorption. To this end, we carried out a descriptive study, using a case study, and as its research approach made use of qualitative method. At the end of the study, it was concluded that the tools for training the sales price are of great value and have much to add to managers in making management decisions, planning and organization of control in the various management levels. The application of the sales price formation stages shows moderately different values then practiced.