Made available in DSpace on 2016-04-28T20:19:26Z (GMT). No. of bitstreams: 1 2004-Wesley Silva dos Santos.pdf: 357791 bytes, checksum: 46fd421c2445a057988fa258bfb39d8c (MD5) Previous issue date: 2004-05-07 / This work treats of the price in the commodities that are commercialize by small and middle companies, which the real object consists in the resell of these commodities. This kind of methodology allows seeing how is the economical results that came from the each unit which is commercialize. This theme is very important to companies success as same authors says like Porter (1990:469) and Catelli (2001:344). They affirm that the economics result is the best way to identify how are destined to resell, aren?t object of a consensus in the literary middle, and because of this the national?s literature is very shortage in the practical level. Basically the difference between these methodologies that are found in this application of rates and applications, as usual then definition of the local dates. Some authors like Assef (2003) in his book Practice manual of the formation in the sales price (2003), takes in consideration the application tax to being then taxes that incidents in the present sales value, already the KPMG Peat Marwick Dreyfuss?, which is expose in the book Course of Manager Accountancy ,CRC-SP, (1993), takes in consideration the discount taxes. The methodology that are proposal in this work, made use of 3 rates to can put a price where takes in consideration the application tax when the company has excess resorts and pick up tax when the company requires some resorts. The third tax is utilized to analysis the comparative of the economic viable of the rate title. Other difference found between these methodologies is the consideration of the focal date to take the taxes to the present value, where they considerate are the day of the invoice. The oscillation of the results with the found literature in relation to the proposal methodology is to 20%. The principal purpose of this work is to show that purpose methodology is most correct than the others methodologies that are found in the commerce and literary market. Considering the practice need of the mathematics, like a rational speech, and the best method the proposal methodology is more precise and is the best to adapt with the commerce reality inside the methodologies that are researched. / O trabalho trata da precifica??o de mercadorias comercializadas por empresas cujo objeto real consiste na revenda destas mercadorias. A metodologia proposta permite verificar o resultado econ?mico de cada item comercializado. O tema precifica??o ? de suma import?ncia para o sucesso das empresas conforme os autores Porter (1990:469) e Catelli (2001:344). Os autores alegam que o resultado econ?mico ? o melhor indicador de efic?cia empresarial. Por?m, o c?lculo do resultado da venda e da precifica??o de mercadorias destinadas a revenda n?o ? objeto de consenso no meio liter?rio, sendo escassa a literatura nacional que dela trata no modo pr?tico. Basicamente a diferen?a entre as metodologias encontradas esta na aplica??o de taxas de juros e taxas de aplica??o bem como defini??o de datas focais. Alguns autores como Assef em seu livro Manual pr?tico e Forma??o de Pre?o de Venda ,(2003) leva em considera??o a taxa de aplica??o para trazer as taxas incidentes na venda a valor presente, j? a metodologia da KPMG Peat Marwick Dreyfuss, exposto no livro Curso de Contabilidade Gerencial do Conselho Regional de Contabilidade de S?o Paulo (1993:100) leva em considera??o a taxa de desconto (capta??o). A metodologia proposta neste trabalho, utiliza-se de 3 taxas de juros para poder precificar onde leva em considera??o a taxa de aplica??o quando a empresa possui recursos excedentes e a taxa de capta??o quando a empresa necessita de recursos. A terceira taxa ? utilizada para an?lise de compara??o da viabilidade econ?mica de desconto de t?tulos. Outra diferen?a entre as metodologias encontradas ? a da considera??o da data focal para levar as taxas a valor presente onde elas consideram a data do faturamento. A oscila??o dos resultados obtidos com as literaturas encontradas em rela??o a metodologia proposta oscilou em at? 20%. O objetivo principal deste trabalho ? propor uma metodologia diferente das metodologias encontradas no mercado comercial e liter?rio.Considerando a matem?tica, como uma linguagem l?gica, e a necessidade pr?tica do mercado comercial para definir o melhor m?todo de se precificar e calcular a margem de contribui??o de uma venda, conclui-se que a metodologia proposta ? mais precisa e a que melhor se adapta a realidade comercial dentre as metodologias pesquisadas.