Formação do preço de venda: o método do valor presente

Abstract

The object of this paper is to report a system for costing, profitability analysis and pegging, all under net present value model: about costing wehave the direct (variable) cositng method applied on phisicals standards and current value; about profitability analysis it is used the contribution margin approach; and for pegging we assume some formulas for transactions on cash or credit. All this is based too on relevance of inflation's expectancewhen prices are formulated, and the implications when the manager's decision are made on absolute or relative contribution margin.