UM ESTUDO SOBRE O MARK-UP DIVISOR COMO FERRAMENTA DE GESTÃO DE CUSTOS UTILIZADA EM UMA EMPRESA DO VAREJO DE ITUIUTABA

Abstract

It was first made s bibliographical study on mark-up as tool in the markup of the price. Mark-up is used to allow the company to determine the price of your product with a profit margin determined by the business where the profit margin does not escape the reality of the market. Mark-up for this to be applied is necessary that the entrepreneur knows their costs, expenses and has a targeted profit margin. The best entrepreneur in order to mark their prices have to learn to classify the costs and expresses of the company. The pricing is a process in which a company based on their costs, and sales estimates and other variables related to production or operation determines the optimal price to sell your products or services. A price analysis is performed to allow assessment of the profitability of product or service existing or new, and the formulation of competitive strategies. Price is one of the key variables to make the variable cost of goods or services offered by the company. Based on this literature study was done a case study where the company has researched a gas tank. He was made a research to know what are the profit margin desired by her, and was made the correct marking of its price.