Price and costs policy in current entrepreneurial context - doi: 10.4025/enfoque.v28i2.6764

Abstract

In the current economic environment, of high competitiveness, requirement of products with high quality andmoderate prices, the strategic costs management becomes basic for the establishment of the companiesprices policy. In this direction, the Costs Accounting is responsible for supplying subsidies to the pricesformation process through tools of costs planning and control. However, diverse factors have to beconsidered. In this context, the objective of this article is to contribute, through a theoretical referential, for areflection regarding the prices and costs policy adopted by the companies in the current economic context,as well as for the knowledge of the accomplish participation of the costs accounting in this process. It isnoticed that the strategic costs management is of utmost importance in the process of establishment of salesprices, however, it does not constitute the only source to be considered, being that the formation of theprices policy adopted by the company must take in consideration two main aspects: performance marketanalysis and product or service costs analysis. For future works, it is suggested the accomplishment ofapplied research aiming to know the managerial practices used currently for companies of diverse sectors.