Produção científica nacional sobre a determinação do preço de venda: uma análise nos principais periódicos na área contábil

Abstract

This research aims to identify and analyze publications in national journals in the accounting area on the topic of determining the selling price, focusing on the methodological and conceptual procedures adopted in research on the subject. For this, data collection was carried out in 16 journals classified in CAPES from A2 to B2 in the period from 2012 to 2021. However, only 7 journals were selected because they addressed publications on the subject. This is a study classified as descriptive with a qualitative approach and the procedure adopted was the bibliometric survey. The Magazine Custos e @Gronegócio Online presented the highest number of publications on the subject. As for the location of the educational institutions with which the authors have links, the South and Southeast regions stood out in terms of the number of publications, with the educational institution USP being highlighted in terms of publications that address pricing. As for the methodological characteristics, there was a greater predominance of descriptive and exploratory research, with the Qualiquantitative approach having greater emphasis on the analyzed research. Finally, it was evident that most publications adopted the data collection procedure through the Survey. The main results of the analyzed surveys indicated that companies set their prices based on the cost approach, but also based on the market price and analyzing the competition.