2022-08-262022-08-262021-11-01OLIVEIRA, Rodrigo Peralta. Percepção do processo de formação de preços em pequenos negócios. 2021. 26 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) – Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2021.http://repositorio.bc.ufg.br/handle/ri/21243This study investigates the perception of the price formation process in small businesses. Descriptive research with a quantitative approach was carried out, with a sample of 42 companies in the State of Goiás, submitted to a questionnaire. Data were analyzed using descriptive statistics to identify the most relevant items from the manager's point of view during their decision-making process. The results show that most entrepreneurs base their decision making on previous experiences and, furthermore, that they consider their companies well-structured in terms of cost calculation. Furthermore, it is also noted that some cost accounting artifacts are relevant in the price formation process, considering that items such as: production costs, total company expenses, profit margin and break-even point are usually present in the cost calculation process. Finally, it is concluded that, for the investigated sample, some cost accounting artifacts play a relevant role in the pricing of products and services in small businesses and that managers have a positive perception about their pricing processes.porAcesso AbertoFormação de preçoArtefatos de custosTomada de decisãoTCC