Gestão de custos e formação de preços: estudo em empresa prestadora de serviços de Cerro Largo/RS

Abstract

The cost management in a company has a fundamental role, guiding the decision-making process, in order to plan possibilities for improving the conditions that the organization already has. This conduct will directly influence the formation of prices that are practiced, allowing adjustments, as well as the addition of services or eventual exclusion of any possible service that is causing losses. Therefore, this study aimed to apply the absorption costing methodology to measure costs and price formation in a company providing massage therapy and esthetics services. For this, elements and values of the researched company were raised, identifying the costs of the services provided and defining the prices of the services based on the measured costs. The research consisted of action research, with a qualitative, descriptive approach, with primary data in documents and through observation. The data analyzed showed an atypical scenario due to the pandemic moment, which brought a significant decrease in customers and services provided by the company. It is believed that services such as lymphatic drainage in pregnant women had an unsatisfactory result, as well as the eyebrow design where results could be better in other circumstances. This showed that the COVID-19 pandemic influenced the profile of clients who use the services provided by the company as well as the form of financial management that was used throughout the period, keeping it in the market. It also demonstrated the important relation between direct labor and the service provided, directing a significant cost to services due to the low volume of services provided. It is concluded that, with the return of the market and the resumption of demand for face-to-face care, which was already verified during the research, due to the increase of vaccinated people, the numbers tend to improve, thus enabling a readjustment of services and a further subsequent evaluation in a non-pandemic period.