[ID 84] MANAGEMENT ACCOUNTING: the importance of mark-up as a strategic tool in forming sales price

Abstract

INTRODUCTION: Management Accounting helps entrepreneurs to manage their business by bringing the Mark-Up tool, and one of the biggest challenges of entrepreneurs is to define the amount to be charged for their services or products offered, so that the company has profitability and allows a healthy growth of its business.

OBJECTIVE: The objective of this work was to identify through Management Accounting the importance of raising the mark-up for the formation of the sale price for organizations.

MATERIALS AND METHODS: The present work was developed in a didactic and dialectical way and bibliographic research was used from scientific articles and books in the area of Management Accounting directed to the research theme and, using approaches of materials that, when applied, have a direct relationship with the procedures, objectives and approach of the problem studied.

RESULTS: It was evidenced that through Management Accounting, there are elements to safely manage the organization, which with the use of variable costing is possible to identify how to separate costs and expenses. Already with the survey of the mark-up for the formation of the sales price, management information is available for analysis of profit/loss statements of the related management company.

CONCLUSION: It is concluded that management accounting is important for organizations, as it provides tools to company administrators to assist in decision-making, and that mark-up is a valuable index, however, it allows to obtain the ideal selling price.