Please use this identifier to cite or link to this item:
https://repositorio.ufrn.br/handle/123456789/33317| Title: | Pricing: an accounting treatment, economic and political marketing |
| Authors: | Furukava, Marciano Lima, Nilton Cesar Oliveira, Sonia Valle Walter Borges De Oliveira, Márcio Mattos Borges De Queiroz, Jamerson Viegas |
| Keywords: | Pricing;Strategies;Costs |
| Issue Date: | Sep-2012 |
| Publisher: | International Journal of Business and Commerce |
| Citation: | FURUKAVA, M.; Queiroz, J. V.; LIMA, N. C.; OLIVEIRA, S. V. W. B.; OLIVEIRA, M. M. B. Pricing: An Accounting Treatment, Economic and Political Marketing. International Journal of Business and Commerce, v. 2, p. 40, 2012. Disponível em: https://www.ijbcnet.com/2-1/IJBC-12-2111.pdf. Acesso em: 06 mar. 2021. |
| Portuguese Abstract: | The present study investigated the pricing, taking into account the conceptual approach: accounting, economics, marketing and politics, using bibliographic research in theoretical contextualization about pricing. The work included the investigative methodology of theoretical attributes to form prices. The methodology is descriptive, exploratory and explanatory, the research provides reflections and understanding of pricing, which through qualitative-theoretical predictions, makes it possible to understand the pricing on major existing theoretical supports. Being composed of dynamic and qualitative information, the main limitation of the methodologies addressed to a formative analysis of pricing is to disregard the external factors, mainly the demand and the value assigned to the product for the end consumer. He understood that the price calculation based on accounting information and of costs of production allows a price suggestion process able to assess the degree of efficiency in the production, by restricting yourself simply in the calculation of all costs related to a product or a product line and adding a profit margin. Another observation is the problem in determining the correct allocation and actual cost, which is determined by their purchase price, while your replacement value could be much higher |
| URI: | https://repositorio.ufrn.br/handle/123456789/33317 |
| ISSN: | 2225-2436 |
| Appears in Collections: | CT - DEMAT - Artigos publicados em periódicos CT - DEP - Artigos publicados em periódicos |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| PricingAccountingTreatment_FURUKAVA_2012.pdf | 310,91 kB | Adobe PDF | View/Open |
This item is licensed under a Creative Commons License
