Identificação dos principais atributos dos produtos para formação do preço de venda: um estudo de caso nas micro e pequenas empresas da região de Irati - PR

Abstract

The significant increase of the competitionand the competitiveness between the companies makes with that each one of these organizations develops and wall lamp techniques to survive in the market, having with this its differential. One of these differentials, that can if adopted it is low price of sales. The sales price is one of the factors of great relevance for company, therefore the profitability and to the customer, main responsible is directly on for the prescription. However, the task of formation of the sales price is a work difficult, and common the managers to have difficulties in the hour of the precificação of its products or services. The present work aims at to identify which is the necessary attributes for formation of sales price destined the Mico and Small Company in the branch of computer science of Irati - PR, and to demonstrate which are the models of expenditures used for the formation of the sales price and if such models established for the companies are supplying the necessity of the companies. A qualitative research of descriptive nature was adopted for this, being this work characterized for the method of survey. The four searched companies had been selected of form the accessibility of the same ones, that is, the same ones if had made use to participate of this study in question the data had been gotten by means of questionnaires applied directly with the responsible one for the company. The joined results show that the studied companies establish methods of different expenditures ones of the others, being the found ones: Method of Expenditure for Absorption, Method of Direct or Changeable Expenditure and Method of Expenditure Standard. According to managers such methods satisfy the necessities of the studied companies, being that the managers if say satisfied with the used methods, being able the same ones to be improved.