ASSOCIAÇÃO ENTRE O AMBIENTE DE PRECIFICAÇÃO E A ABORDAGEM DE PREÇO BASEADA NO VALOR

Autores

  • Alyson Aires de Souza USP
  • Reinaldo Guerreiro USP
  • Juliana Ventura Amaral USP

DOI:

https://doi.org/10.22561/cvr.v32i3.5932

Palavras-chave:

Preços, Valor, Precificação, B2B

Resumo

Informações de custos podem ser usadas na formação dos preços, todavia o que o mercado pode suportar deve orientar a decisão final. Por esse motivo, a precificação com base na abordagem do valor tem sido recorrentemente recomendada, mas, ainda não frequentemente aplicada nas empresas, sobretudo naquelas do mercado B2B. Logo, o objetivo desta pesquisa foi levantar a associação entre o ambiente de precificação e a formação do preço com base no valor em empresas do mercado B2B. Para tanto, houve a aplicação de um questionário a gestores de empresas associadas à ABINEE. A lógica paraconsistente foi usada para identificar o ambiente de precificação e a matriz de correlação para analisar a relação entre esse ambiente e a formação do preço com base no valor. Os resultados indicaram que as empresas brasileiras que atuam em mercados B2B aderem moderadamente a um ambiente de precificação que pode propiciar a aplicação da abordagem baseada no valor de acordo com a convenção de interpretação exposta por Davis (1976) e Sanches, Meirelles e Sordi (2010). O enquadramento como formador de preços associa-se à adoção da abordagem baseada no valor a um nível de significância de 10%. Não há fatores internos, contudo, associados à adoção da abordagem baseada no valor. Os achados podem indicar que a ausência de barreiras não configura um incentivo, motivando investigações futuras a aprofundar a análise do que estimula a abordagem baseada no valor, já que os estudos prévios focaram na averiguação de obstáculos para a adoção da referida abordagem.

Biografia do Autor

Alyson Aires de Souza, USP

Mestre em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP)

Reinaldo Guerreiro, USP

Doutor e Livre-Docente em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP), Professor Titular do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade (FEA/USP).

Juliana Ventura Amaral, USP

Doutora em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP), Professora da Faculdade FIPECAFI.

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Publicado

2021-12-10

Como Citar

SOUZA, A. A. de; GUERREIRO, R.; AMARAL, J. V. ASSOCIAÇÃO ENTRE O AMBIENTE DE PRECIFICAÇÃO E A ABORDAGEM DE PREÇO BASEADA NO VALOR. Contabilidade Vista & Revista, [S. l.], v. 32, n. 3, p. 1-23, 2021. DOI: 10.22561/cvr.v32i3.5932. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/5932. Acesso em: 8 dez. 2022.