PRICING IN SOCCER SCHOOLS: AN ANALYSIS BASED ON COSTS AND EXPENSES

Abstract

Service pricing is a strategic challenge for the sustainability of small businesses, especially in competitive sectors sensitive to consumer price perception, such as soccer schools. This study aims to propose a pricing model based on the analysis of costs and expenses of a small soccer school in Uberlândia, Brazil. The research is descriptive, with quantitative and qualitative approaches, and adopts a case study as the methodological procedure. Data were collected through interviews with managers and documental analysis of financial statements, covering the period from November 2022 to April 2023. Results show that, although managers had expense control, the adopted pricing relied solely on competition, leading to monthly fees insufficient to cover costs and achieve profitability. By applying cost-based pricing through markup, it was identified that a monthly revenue of R$ 33,521.42 would be required, equivalent to R$ 112.00 per student, considering the capacity of 300 enrollments. The proposal of differentiated prices according to training shifts proved feasible to meet the business’s specificities and ensure financial sustainability. This study contributes by highlighting the importance of cost analysis for decision-making in micro and small businesses and by demonstrating the practical applicability of markup in educational sports services.