Pricing: an accounting treatment, economic and political marketing

• Main Author: Furukava, Marciano
• Publication Date: 2012
• Other Authors: Lima, Nilton Cesar, Oliveira, Sonia Valle Walter Borges De, Oliveira, Márcio Mattos Borges De, Queiroz, Jamerson Viegas
• Format: Article
• Language: eng
• Source: Repositório Institucional da UFRN
• Download full: https://repositorio.ufrn.br/handle/123456789/33317
• topic: Pricing; Strategies; Costs

The present study investigated the pricing, taking into account the conceptual approach: accounting, economics, marketing and politics, using bibliographic research in theoretical contextualization about pricing. The work included the investigative methodology of theoretical attributes to form prices. The methodology is descriptive, exploratory and explanatory, the research provides reflections and understanding of pricing, which through qualitative-theoretical predictions, makes it possible to understand the pricing on major existing theoretical supports. Being composed of dynamic and qualitative information, the main limitation of the methodologies addressed to a formative analysis of pricing is to disregard the external factors, mainly the demand and the value assigned to the product for the end consumer. He understood that the price calculation based on accounting information and of costs of production allows a price suggestion process able to assess the degree of efficiency in the production, by restricting yourself simply in the calculation of all costs related to a product or a product line and adding a profit margin. Another observation is the problem in determining the correct allocation and actual cost, which is determined by their purchase price, while your replacement value could be much higher