Estratégia de precificação: caso aplicado para uma empresa prestadora de serviços de engenharia elétrica

Abstract

One of the main problems in the engineering services sector is pricing, to meet a value that is viable for its execution and that can compete in the market in terms of prices, , this situation happens because the lack of a process causes the value of the services to be determined without logic and reasoning based on the operation and the costs. In this context, the present study seeks to solve the problem of how to price a service having in its price all the values of direct and indirect costs and reach a satisfactory value. The absorption costing method and cost centers were used to analyze the structure of operational and logistical costs of the organization and thus arrive at a procedural structure that allows to find an added value with efficiency. The objective of this work was to develop a pricing process for electrical engineering services with a focus on non-public customers, also using concepts and methods of cost accounting and management accounting in order to allow the viability of the enterprise. Data on costs and expenses of the organization were studied based on the system used by the company. Such costs were classified into direct and indirect, then the amount of hours consumed in providing the service was defined as the apportionment criterion, linking each type of labor to a specific value of equivalent indirect cost. It was found that the company in the study has higher administrative expenses than operational ones, but not being a problem for the final value of the services, being elucidated from the creation of a spreadsheet that allowed to apply the apportionment criteria and reach the final value of the services . A simulation was performed using the tool created with three (3) services that will be recurrent for the organization and then a comparison with three (3) competitors. The result of the research showed that the process generates better values than the competitors in 66% of the cases with a profitability of 30% and in 100% of the cases with a profitability of 20%, thus consolidating the process. However, even with a satisfactory result, it is necessary to study the market with more services and competitors, a possible development of dedicated software for this process and study other applicable costing methods and validate whether the one used in this work was the best choice.