A formação do preço de venda sob o enfoque da analise custo, volume e lucro (CVL): um estudo de caso em uma micro empresa do ramo de confecções no bairro Parque Piauí

Abstract

The sale’s price stipulation is one of the greatest challenges faced by managers of micro and/or small business, because it can be, simultaneously, as much as a success factor as it can be the reason of its failure. Therefore, correct pricing is critical to the survival and success of any organization that has as its object the profit. It is known that the selling price must be influenced by several factors: costs, competitors and customers, so defining a selling price that is in line with these three factors is a rather complex task. Thus, the present monograph presents a practical analysis of the pricing model currently used in a Micro Enterprise of the garment industry of the Parque Piaui neighborhood, drawing a parallel between the way in which the sales price is calculated and the basis of the literature parameters Concerned. The data were collected through a fair interview with the manager of the organization. The results show that although the company does not use the theoretical foundations it still manages to remain in the market, but that it must look for its fixed costs at the moment of the formation of the sale price.