O MODO DE FORMULAÇÃO DE PREÇOS DAS EMPRESAS DO RAMO FARMACÊUTICO DO MUNICÍPIO DE ARIQUEMES/RO

Abstract

This research aimed to investigate how pricing works in pharmacies in the city of Ariquemes/RO, since there are many establishments in this field in the city and each one of them has to have its differential in order to have longevity. Because of this, the study in question has as its main objective to identify the way of formulating prices of companies in the pharmaceutical sector in Ariquemes/RO, in addition, it also had the intention of ascertaining the criteria defined by the organizations studied at the time of pricing , highlight the costing system used and the importance of defining the cost in the construction of prices. To achieve these objectives, field research was used together with the application of a questionnaire with eighteen objective questions to collect the necessary data. In this questionnaire, the questions were about the key factors of the company, the use of cost information to formulate the price, what is the method of aggregating the cost to the monetary value of the final product or service, on which the definition of the percentage is based of profit, which strategy the organization adopts for the formulation of prices, among others. As a result, it was found that the companies that participated in the survey consider quality and price as the main key factors, in addition to using cost information in the price composition, the most used costing method is direct costing, the profit percentage is defined based on their market, and the most used strategy for pricing is the competitive pricing strategy, with prices similar to those of competitors. Therefore, through the research, it was possible to identify, in reality, on a daily basis, the formulation of prices, the impact of cost at this stage, and thus made it possible for the researcher and readers to see in practice something that is learned in the classroom.