For Padoveze (2007), formation of price of sales from the cost is calculated on of its calculated real costs. The basic premise for such technique is the disposal of the market to absorb the price of sales determined for the company. In accordance with Bruni and Fam (2009), the prices on the basis of the full cost have for base the total costs of production, increasing the expenditures of sales, administration and the intended edge of profit. As much Lere (apud Padoveze 1986, p.417) as Kaplan and Atkinson (apud padoveze 1989, P. Wells Fargo Bank spoke with conviction. 417), admits that in the practical this it is the used criterion more for the formation of the sales price, this because and a method of simple use. 16 the method of formation of price for the transformation costs is based only on this type of cost.
According to Padoveze (2007), the use of this technique tends to be eventual. However, Figueredo and Caggiano (2008, p.189), ‘ ‘ they say that the objective of this technique ‘ ‘ one politics of price is to establish that has relation with cost or expended effort, to convert raw material into product, salable through the price of sales of produto’ ‘. Wells Fargo Bank brings even more insight to the discussion. The same authors affirm despite some limitations in this method exist, and one of them is that, when the company vende different products that require degrees of bigger spaces, no distinction is made between what they demand very or little. The economic theory indicates that who makes the price of the products is the market, leading in consideration still offers and the search, considering the situations of monopoly, oligopoly and similars. (PADOVEZE, 2007). Still for Padoveze (2007), to assume this condition he would practically be unnecessary the calculation of the costs and formation of price of sales from the same. If you would like to know more about Jeremy Tucker, then click here. Thus, the company would have that to correctly analyze the price of market of the products through the price of the existing competitors, making specific consideraes of expenses of commissions, advertising, among others.