Um estudo exploratório do processo de formação de preço de venda no comércio varejista da cidade de João Pessoa - PB

• Ano de defesa: 2017
• Autor(a) principal: NICOLAU, Antonio Moreira
• Orientador(a): LIMA, Adilson Celestino de
• Banca de defesa: LIMA, Adilson Celestino de, LEITÃO, Carla Renata Silva, CALLADO, Aldo Leonardo Cunha
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal Rural de Pernambuco
• Programa de Pós-Graduação: Programa de Pós-Graduação em Controladoria
• Departamento: Departamento de Administração
• País: Brasil
• Palavras-chave em Português: Comércio varejista; Preço de venda; Método de precificação
• Área do conhecimento CNPq: ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7545

This research had as objective to analyze the level of knowledge of the managers of the companies of the retail trade of João Pessoa / PB on the methods of formation of sale price. The study was characterized as exploratory and descriptive. To analyze the data, we used descriptive and inferential statistics. The data were collected electronically and on-site (in loco) through questionnaires, in which the participation of 85 companies was obtained. It was identified that, in general, managers of the companies of the retail trade of João Pessoa / PB do not present an acceptable level of knowledge about the methods of selling price formation. The pricing method with the highest percentage of agreement is the method based on the calculation of costs, however, it does not reach the acceptable percentage. In the comparison made between the knowledge score and the respondent's level of education, the Kruskal-Wallis test showed that the higher the respondent's level of education, the greater his level of knowledge about pricing methods. In the comparison between the knowledge score and the position occupied by the respondent, the Kruskal-Wallis test showed that the position occupied does not reveal greater knowledge about the methods of selling price formation. Companies attach a high degree of importance to the pricing process, the use of cost and expense information in management and the pricing process. The companies also attribute a high degree of satisfaction to the price of selling their merchandise and claim to use the cost and expense information in their management. The most used pricing method used by the companies surveyed was the mixed method, followed by the method based on the calculation of costs. The Mann-Whitney test showed that respondents who use the information can attribute the same degree to the respondents' Which they do not use. The Kruskal-Wallis test showed that there is a distinction between the degree of satisfaction and the choice of the pricing method. In the comparison of the degree of importance attributed with the pricing methods, the kruskal-wallis test showed that the choice of the pricing method does not interfere in the degree of importance attributed to them.