Gestão de custos e precificação dos serviços em salões de beleza: os desafios e estratégias para a sustentabilidade empresarial

Abstract

The objective of this study was to investigate how managers in the beauty salon industry control costs and determine the pricing of services offered, considering factors such as education level, experience, adoption of technological practices, and the business's tax burden. The research is characterized as descriptive, quantitative, qualitative, and exploratory. Data were collected through a questionnaire created using Google Forms and administered to female entrepreneurs in the sector in Uberlândia-MG. The questionnaire was divided into sections addressing aspects related to the respondent's profile, cost control, service pricing, financial management, and the company's adopted tax aspects. The results revealed that efficient cost management directly impacts service pricing. Most respondents manage their businesses without the support of an accountant for specific matters. A noteworthy finding was the adoption of technological tools for business management, which positively signals sustainability and quality in company management. The tax regime affects the pricing of services provided, and at times, managers are unaware of the tax method under which their company is classified.