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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Tipo
Dissertação
Data de publicação
2018-06-12
Periódico
Citações (Scopus)
Autores
Cruz Neto, Benedito Pinto da
Orientador
Lima, Ronaldo Gomes Dultra de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Mendonça Neto, Octávio Ribeiro
Souza, Rodrigo Paiva
Oyadomari, José Carlos Tiomatsu
Yen-Tsan, Chen
Souza, Rodrigo Paiva
Oyadomari, José Carlos Tiomatsu
Yen-Tsan, Chen
Programa
Controladoria e Finanças Empresariais
Resumo
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.
Descrição
Palavras-chave
métodos , precificação , serviços , utilização , custo , mercado
Assuntos Scopus
Citação
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.