Abstract:
The proposal of this work requires a strategic approach, adapted to the constant demands of evolution of the digital market in light of the difficulties faced by companies in setting the price of the product or service. The objective of this work is to apply the costing method, using the markup tool, to establish the sales price. With the purpose of analyzing the effectiveness of the applicability of product pricing so that the company will be obtaining a positive profit margin. The methodology used in the present study consists of explanatory research carried out in an entity that has the only Main Cnae as 13.52-9-00 - Manufacture of tapestry artifacts. In this context, we have the following problem question: “How effective is the applicability of the markup method as a price formation instrument for customers and what are the impacts seen on online sales?” with the aim of analyzing in practice whether the values found can be applied in price formation as a strategy to optimize cost reduction and increase profitability. This hypothesis presents the difficulties faced by entrepreneurs in setting the price of a product, given the acceleration of the virtual e-commerce market. Therefore, the research involves collecting secondary data and reports, provided by the company Capas JM Ltda, located in the municipality of Araçu-GO, with the aim of mitigating the difficulties faced in setting the price of a product. By applying the tool, it was possible to verify that the company has prices similar to those calculated in the study, and thus concluded that the company has positive financial health .
