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A relação entre o investimento e o conservadorismo contabilístico: um estudo aplicado às pequenas e médias empresas portuguesas

Cláudia Maria Pereira, Albertina Paula Monteiro, Sofia Pereira, César Coutinho

Resumo

A precificação de produtos, bens e serviços, apesar de ser um tema consolidado na academia, representa um desafio para os empresários, principalmente no contexto das Micro e Pequenas Empresas (MPEs). Este estudo tem como objetivo identificar os critérios e estratégias utilizadas na precificação, sob uma perspectiva gerencial. Em segundo lugar, verificou-se se tais critérios e estratégias estão associados às características do empreendedor. Para subsidiar este estudo, foram adotados como referência os três processos que sustentam a definição de preços defendidos por Bruni e Famá (2019) (custos, consumidor ou concorrência) e a Teoria dos Escalões Superiores de Hambrick e Mason (1984). Os resultados revelam que a principal dificuldade encontrada pelos gestores das MPEs na definição do preço de venda é a mensuração dos custos. Assim, o fator que mais influencia os preços é o valor de mercado, ficando o custo dos produtos e serviços em segundo plano no processo de precificação. Embora a maioria afirme não utilizar nenhum método de custeio, intuitivamente utilizam algum método, mas desconhecem ou utilizam de forma inadequada. Em relação às características dos gestores que impactam nas decisões estratégicas de precificação, houve associação predominante entre as variáveis Faixa Etária e Empreendedor Formação em gestão, corroborando o TES de que as características pessoais influenciam nas interpretações das situações que os gestores de topo enfrentam na tomada de decisões. Os achados podem contribuir para o avanço das pesquisas sobre MPEs, bem como para a promoção de políticas públicas locais, com foco na capacitação em precificação, mensuração de custos e avaliação de mercado.

Palavras-chave

PMEs; Formação do Preço de Venda; Prática de Gestão; Comercio de varejo.

Texto completo:

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DOI: http://dx.doi.org/10.5380/rcc.v15i1.83719

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