Métodos de precificação: a formulação dos preços de venda de clínicas veterinárias em Santana do Livramento – RS

Abstract

Cost management and pricing methods comprise an area of accounting that requires in-depth studies. Micro and small companies usually do not have a very deep economic and financial control, especially if they are managed by individuals trained in areas other than administrative. Pricing methods, if well applied, can generate a positive return for companies, covering all their expenses and increasing their profit. In this sense, the general objective of this work is to analyze the formulation of prices in products of veterinary clinics, located in the city of Santana do Livramento - RS. Specifically, we sought to a) verify the pricing methods used by the companies under study, in anti-flea, deworming and vaccine products and b) evaluate which pricing method best fits the size and needs of the companies. As a method, exploratory research of mixed character (qua-li-quanti) was adopted, based on a study of multiple cases in companies A and B. The main results are the use of a percentage that usually companies call Mark- up and the lack of aptitude of managers in the areas of pricing and cost management, suggesting in the end, the best method to fit the needs of both companies.