Formação de preço dos honorários contábeis: uma análise dos escritórios de contabilidade do Estado da Paraíba

Abstract

This research aimed to identify how Accounting offices in Paraíba form the prices of services provided to customers. The research is characterized as descriptive and the approach to the problem as quantitative. Data collection was done through a semi structured questionnaire respondents to the owners or managers of accounting offices in Paraíba. The research sample consists of 65 accounting offices in the State of Paraíba. The results showed that managers have knowledge about their costs, as well as being aware of the importance of professional training to arrive at the amount to be charged for the fee and the value perceived by the respondents. In addition, respondents demonstrated knowledge about the use of the pricing techniques presented, as well as the use of cost information to assist in their management decision-making. Finally, it is inferred that the respondents have little understanding of the application of the markup and market research for competitive analysis, which is little used to determine its price.