Perfil empresarial e dinâmica de precificação: um estudo com os microempreendedores individuais na zona norte de Natal - RN.

Abstract

The present study aimed to characterize the profile of individual microentrepreneurs (MEIs) in the North Zone of Natal - RN and analyze the approach used by them in pricing their products and services, considering the perception of MEIs regarding their knowledge and pricing practices. The research is justified by the relevance of individual microentrepreneurs in the local economy and accounting as a fundamental auxiliary tool for pricing formation and business management, aiming to support the growth of these microentrepreneurs. The study, of a descriptive nature and a quantitative approach, used a data collection strategy of a questionnaire applied to 58 MEIs in the region, which were interpreted after a literature review. The results showed that microentrepreneurs face challenges in financial control and management. It also revealed shortcomings in their pricing processes, as they do not consider all relevant factors for the process, and the majority does not use specific pricing methods, negatively impacting their results. This suggests a need for knowledge about fundamental concepts of cost accounting and the application of appropriate pricing techniques by these entrepreneurs. Acquiring this knowledge would enable a more accurate measurement of their costs, a more assertive pricing formation, and the maximization of their profits.