Métodos de precificação de serviços: uma abordagem Comparativa entre os métodos de precificação de serviços Contábeis pelo custo e valor de mercado

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Cruz Neto, Benedito Pinto da
Lima, Ronaldo Gomes Dultra de
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Mendonça Neto, Octávio Ribeiro
Souza, Rodrigo Paiva
Oyadomari, José Carlos Tiomatsu
Yen-Tsan, Chen
Controladoria e Finanças Empresariais
Study Objectives: the pricing of products and services is the most complex task in the organizations independent of the branch of activity in which it has been operating, mainly in an increasingly competitive market, such as the provision of accounting services. Among the existing pricing methods, adopting a method that maximizes results, is a more challenging responsibility for the managers of these organizations, so the objective of the present study is to determine which are the methods most used by accounting organizations, when pricing their services, considering pricing methods at cost and market value. Design / methodology / approach: an exploratory qualitative approach, supported by bibliographic research, was carried out, classified in its control variables, namely, accounting organizations and accounting services, as well as in the following constructs: price and pricing, performance and costs in accounting services, with content analysis of a descriptive nature. For the data collection, 11 semi structured interviews were carried out in accounting organizations and 109 contracts for the provision of accounting services were analyzed. Results: the results show that of the two methods of pricing the accounting services, the most used method is the cost effectively incurred. however, a look at the behavior of the market was alluded to as a complementation procedure to the pricing. This means that there is a recognition by the managers of the accounting organizations that the method by cost must be the most exploited for the formation of prices. Practical implications: accounting organizations can benefit from disclosure of the most widely used pricing method, which will consistently reinforce awareness of sales of more efficient services and cost control of operations. Originality and contributions: pricing methods are addressed in several studies, however, it is often overlooked which method is most used by accounting organizations. The findings of this study shed light on the importance of disclosure of the method of pricing accounting services that are being used the most, thus contributing to the perception by the accounting managers that the most used method may be the one that best rates services of an accounting nature.
métodos , precificação , serviços , utilização , custo , mercado
CRUZ NETO, Benedito Pinto da. Métodos de precificação de serviços : uma abordagem Comparativa entre os métodos de precificação de serviços Contábeis pelo custo e valor de mercado. 2018. 113 f. Dissertação ( Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo.