Costs and pricing: a study in self service restaurants of Aracaju / SE

Abstract

This study aimed to understand how the costs related to the product and service offered by self services restaurants of Aracaju/SE influence on the pricing and which pricing methods are used. To this end, we conducted a exploratory and descriptive qualitative study, using a field research and as a tool for data collection were used structured interviews with open and closed questions. Besides the pricing, it became necessary to consider aspects such as competition, customers and management costs, as these factors stand out as important tools for organizations as they allow evaluating their own limits and establish parameters of organization. Thus, we investigated how companies formed the price, which components of the structure of costs and expenses, which the costing methods adopted and identified flaws and benefits in the companies surveyed. As a result it was found that companies recognize the importance of adopting a costing method suitable for the process of price formation, and employ different methodologies to establish the final price to the consumer, such as cost-based competition and perceived value.