Formação de preço de venda para produtos de um microempreendedor individual do ramo alimentício

• Autor(a) principal: Oliveira, Ludmila Campos de
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/36931
• topic: Gestão de custo; Cost management; Precificação; Pricing; Markup; Markup; Microempresa; Micro-enterprise; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO

In the face of the current reality, in which there is an extensive emergence of individual micro-enterprises, the need for structuring this type of business emerges, as it is also seen, at the same time, a high number of closures of these companies due to failures in cost management and the revenue generation, which are directly influenced by the selling price of the products offered. In this context, the objective of this work is to analyze the sales prices practiced by an individual micro-entrepreneur in the food industry, with the purpose of proposing appropriate sales prices for her business. This study is characterized as applied research, with a qualitative and quantitative approach to the problem, its objective is characterized as descriptive and the technical procedures as a case study. The research involves a survey of the items that make up the sales price and the application of tools relevant to cost management, such as the contribution margin and the break-even point that can effectively contribute to sales strategies and, consequently, to the increase in revenue and markup for product pricing. Finally, the products that generate greater economic returns were identified and new sales prices were proposed for all products, according to the analyzes carried out, with such suggested values being higher than those that were already practiced. It is worth noting that this work seeks to clarify the individual micro-entrepreneur about the importance of managing their costs and how to start this practice, which directly contributes to the development of your business.