The Use of cost concepts and their influence on the selling price decision on micro and small businesses

Abstract

The purpose of this article is to conceptualize the existing forms of funding and to relate the relevance of the knowledge of costs when determining the selling price, in micro and small businesses. To achieve this goal was done a theoretical framework related to the definition and importance of micro and small businesses in the national economic scenario, highlighted the importance of cost management for companies , briefly describing the costing methods and identifying which processes and concepts are used in the formation of the sales price. As for this research methodology qualifies as qualitative and literature, to support and illustrate the concepts presented a survey was made with three companies on the subject developed. The article result is to clarify entrepreneurs as the importance of attention for the costs, this work is justified in the current economic climate and the importance of micro and small enterprises in the national context.