A formação do preço de venda e sua influência para a competitividade em uma empresa de comércio de roupas em Goiânia.

Abstract

In the Goiânia fashion market, intensified competitiveness makes strategic pricing crucial for the profitability and value perception of companies. Although the segments are standing out in the local economy, this growth presents challenges that need to be addressed. In this scenario, appropriate pricing can assist small and medium-sized companies in their market positioning and value perception. Thus, the study intends to answer the following problem: What is the influence of sales price formation on the profitability and competitiveness of women's clothing retail companies in Goiânia? To this end, the research aims to understand how the pricing of women's clothing in Goiânia can influence the competitiveness of micro-entrepreneurs in the clothing sector. The research is of a basic nature, with a deductive method and a mixed approach. It was used as procedures for descriptive bibliographic research through books and academic articles where the central subject was managerial accounting, with a focus on the theme of price formation, and then, a comparative analysis of pricing methods was obtained through a simulated case study. It was possible to identify in the simulation that a factor such as a change in costs, or a change in the profit margin can affect profitability. Thus, the results highlight the critical importance of a strategic and well-informed approach to pricing for women's clothing retail companies.