Percepção do processo de formação de preços em pequenos negócios
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Data
2021-11-01
Autores
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Universidade Federal de Goiás
Resumo
This 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.
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Palavras-chave
Formação de preço, Artefatos de custos, Tomada de decisão
Citação
OLIVEIRA, 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.