Contribuição do sistema de custeio para a formação do preço de venda em empresas que participam de processo licitatório

Abstract

The objective of this study was to identify the costing method used by service companies participating in bidding processes, and the contribution of this method to the formation of the sale price of the services. This research, classified as bibliographic and descriptive, collected the data through a questionnaire in 20 companies participating in bidding processes with the Government of the State of Minas Gerais and that act in the field of provision of event promotion services, specifically with the lease of structures and hiring of shows. The main results indicate that 90% of the respondents do not use costing method in the elaboration of the price proposal, however, for cost management, 7 of the 20 companies use the “variable cost” method, and 10% marked the option “other”, specifying that they use the “market price”, which shows a point of concern, since few companies in the sample are assisted by a cost management tool to assist in the planning and control of costs and expenses, and thus formulate the selling price.