Formação de preço em serviços de academia de musculação

Abstract

Setting prices is a permanent need for organizations and of fundamental importance for competitiveness. Determining the price of a product or service is a challenge that involves minimally three relevant aspects: coverage of expenses (costs and expenses), competitiveness and profitability for partners/shareholders. In the services area, price calculation presents more specific characteristics that need to be approached differently from other segments. In bodybuilding gym services, the object of this work, there are also peculiar aspects, even in relation to other types of services. The present work, therefore, has the aim to submit the variables in price formation applicable in gym services, considering the characteristics and the financial return, with the accomplishment of a case study. The methodology of the study was carried out through an applied research, descriptive nature realizing a case study to validate the proposed methodology. The theoretical aspects were organized in topics including present elements in the composition of price formation, preceded by an analysis of the characteristics that attribute the peculiarity of the sector, highlighting the capacity of the organization under study ­ an element to be considered in each case specifically for the best result in price formation. In addition, basic elements of performance measurement, with emphasis on return, are also highlighted. The theoretical aspects are completed with the presentation of the math combination of the variables costs, expenses, volumes and profit (profitability) and their joint implementation of the calculations in order to also allow identification of the break­even point and the accomplishment of structured sensitivity analysis based on objective calculations adapted to the reality of each gym, also displayed in a simplified pricing support spreadsheet. The results showed possibilities of adjustments to the prices charged and, especially, contributed to a more useful perception of the variables, being incorporated in the price formation, being possible to relate the practice of pricing formation to the requirements and the existing demand, implementing a more coherent methodology.