Impact of cost management in the formation of the selling price: the case of a Dermatology Clinic

Abstract

The selling prices of a company may be set based on costs, the market or in a combination of both. This paper aims to identify the differences between market-based prices and prices based on the cost structure of enterprises. For both, there was a case study in a dermatological clinic that performs medical consultations, cosmetic and surgical situated in the Triângulo Mineiro region. The clinic works with pioneering spirit and are highlighted in the domestic market mainly by the competence of clinical staff and the high investments in technology, owning one of the most modern and advanced Laser Centers of the country. The results show that the two ways of determining the selling price - cost-based and market-based - generate different values. The impacts of these differences for the management of this clinic, in terms of contribution to competitiveness, and a possible discount policy, are discussed in paper.