Precificação - Despesa Fixa e Variável

Esquadgroup

8 Mar 202103:52

Summary

TLDRCláudio Cacique, a software factory director, discusses the critical aspect of pricing in the wood industry in his third video of a series. He explains the difference between fixed and variable costs in pricing calculations, emphasizing the importance of understanding these costs for effective business management. He suggests that recognizing whether a cost increases with sales is key to classifying it as fixed or variable. Fixed costs, such as rent and administrative salaries, are contrasted with variable costs like commissions and direct taxes, which only apply when there is a sale. Cacique stresses the importance of categorizing and monitoring these costs to ensure profitability and competitive pricing, inviting viewers to watch the complete video series for best practices in pricing.

Takeaways

👋 Introduction: Cláudio Cacique, the director of Factory Software, introduces the third video in a series about pricing in the framing industry.
💡 Pricing Variables: The video discusses the importance of understanding fixed and variable costs in the pricing of sales.
🔄 Cost Timing: Fixed costs are spread out, while variable costs are used directly in the pricing calculation at different times.
📊 Variable Costs: These are expenses that change with the volume of production or sales, such as commissions and direct taxes.
🏦 Fixed Costs: These are expenses that occur regardless of production or sales volume, including bank fees, insurance, rent, and administrative salaries.
❓ Cost Identification: To determine if an expense is fixed or variable, consider if it increases with sales volume.
📈 Pricing Formation: Understanding costs is crucial for forming the final sales price and making necessary adjustments if the suggested price is too high.
🔍 Cost Optimization: If the final price is too high, consider reducing costs by optimizing purchasing and production processes or changing raw materials.
✂️ Cost Reduction: Reducing fixed costs or profit margins might be necessary to achieve a competitive sales price.
📋 Organization: Keeping a well-organized accounting and cash flow is fundamental for making informed decisions about pricing.
📚 Continuous Learning: The speaker encourages viewers to watch the complete video series for best practices in pricing and to subscribe for further management tips.

Q & A

Who is the speaker in the video?
-The speaker in the video is Cláudio Cacique, the director of Factory Software.
What is the main topic of the video series that the speaker is discussing?
-The main topic of the video series is the management of pricing in the wood industry, specifically the formation of the selling price.
What is the difference between fixed and variable expenses according to the video?
-Fixed expenses are costs that occur regardless of production or sales volume and do not change significantly with increases or decreases in sales or production. Variable expenses, on the other hand, vary according to the volume of production or sales; they only occur when a product or service is sold.
How can one determine if a cost is a fixed or variable expense?
-A simple way to determine if a cost is fixed or variable is to ask if the cost will increase if sales increase. If it does, it's a variable expense; if not, it's a fixed expense.
What is an example of a variable expense mentioned in the video?
-An example of a variable expense mentioned in the video is commissions paid to salespeople and representatives.
What is an example of a fixed expense mentioned in the video?
-Examples of fixed expenses mentioned in the video include bank fees, insurance, rent, and administrative department salaries.
Why is understanding the difference between fixed and variable expenses important for setting the selling price?
-Understanding the difference between fixed and variable expenses is important for setting the selling price because it helps in determining where to make cuts or adjustments to reduce the selling price or to optimize the process of purchasing and production.
What should a company do if the suggested selling price is too high?
-If the suggested selling price is too high, the company will need to decide where to make cuts to reduce the selling price, which could involve reducing costs, optimizing purchasing and production processes, changing raw materials, or reducing profit margins.
What is the importance of having a well-organized accounting and cash flow for decision-making?
-Having a well-organized accounting and cash flow is fundamental for decision-making as it allows the company to understand its expenses, monitor the evolution of costs, and ensure profitability while setting prices that align with market positioning.
How can one ensure they are following best practices for pricing?
-To ensure they are following best practices for pricing, one can watch the complete video series on the topic, which provides insights and tips on management and pricing strategies.
What action does the speaker encourage viewers to take for updates on new videos and management tips?
-The speaker encourages viewers to subscribe to be notified about new videos and management tips that will be released in the future.

Outlines

00:00

📚 Understanding Fixed and Variable Expenses

In this introductory paragraph, Cláudio Cacique, the director of Factory Software, sets the stage for a series of videos on an essential business management topic: pricing in the framing industry. He introduces the concept of fixed and variable expenses, explaining that fixed costs are incurred regardless of production or sales volume, while variable costs change with the volume of sales. Examples of variable costs include commissions and direct taxes, which are only paid when a product or service is sold. The paragraph emphasizes the importance of understanding these cost structures for effective pricing strategies and business profitability.

Mindmap

Keywords

💡Price Formation

Price formation is the process of determining the selling price of a product or service. In the video's context, it is a crucial aspect of business management within the framing industry. The director explains that understanding the difference between fixed and variable costs is essential for correct price formation, as these costs are factored into the selling price at different stages of the calculation.

💡Fixed Costs

Fixed costs are expenses that occur regardless of production or sales volume and do not significantly vary with changes in sales or production. Examples from the script include bank fees, insurance, rent, and administrative department salaries. Understanding and categorizing fixed costs are vital for making informed business decisions, especially when considering price adjustments or cost-cutting measures.

💡Variable Costs

Variable costs are expenses that fluctuate with the volume of production or sales. They only occur when a product or service is sold. The script uses commissions and direct taxes as examples of variable costs. These costs are directly related to the sales volume and are an important factor in the pricing strategy of a business.

💡Production Volume

Production volume refers to the quantity of goods manufactured by a company. In the script, it is mentioned in relation to how variable costs change with the production volume. If production increases, variable costs like raw materials and labor may also increase, affecting the overall pricing strategy.

💡Sales Volume

Sales volume is the measure of the number of units of a product or service sold by a business. The script explains that variable costs, such as commissions, are directly tied to sales volume. If sales volume increases, the associated variable costs also rise, which can impact the final selling price.

💡Commissions

Commissions are a type of variable cost mentioned in the script, paid to salespeople or representatives based on the sales they generate. They are only incurred when a sale is made, making them a direct variable cost that influences the pricing strategy.

💡Direct Taxes

Direct taxes, as mentioned in the script, are taxes that are highlighted on an invoice and are paid by the seller. They are considered variable costs because they are only incurred when a product or service is sold, and their amount is directly related to the sales volume.

💡Cost Optimization

Cost optimization refers to the process of improving the efficiency of resource use to reduce costs without affecting the quality of products or services. In the script, the director suggests that if the suggested selling price is too high, one option is to optimize the purchasing and production process to lower costs, which can help in adjusting the selling price.

💡Profit Margin

Profit margin is the measure of how much profit a company makes for every unit of sale. The script implies that if the selling price needs to be reduced, the company may have to consider reducing its profit margin, which is a critical decision in the pricing strategy.

💡Market Positioning

Market positioning is the place that a product or service occupies in the market relative to competitors. The script emphasizes the importance of setting prices that are compatible with market positioning, which means that the selling price should reflect the perceived value and competition in the market.

💡Accounting Analysis

Accounting analysis involves examining a company's financial records to understand its financial health and make informed decisions. The script mentions that having a well-organized accounting analysis and cash flow is fundamental for decision-making, particularly when it comes to understanding and managing fixed and variable costs.

Highlights

Introduction to the importance of understanding the cost structure in pricing for the carpentry industry.

Explanation of the difference between fixed and variable costs in pricing calculations.

Variable costs are directly related to the volume of production or sales.

Fixed costs occur regardless of production or sales volume and do not vary significantly.

The significance of commissions as an example of variable costs.

Direct taxes as an example of variable costs that apply only when there is a sale.

A simple test to determine if an expense is fixed or variable by considering the impact of increased sales.

Examples of fixed costs such as bank fees, insurance, rent, and administrative salaries.

The importance of understanding costs for effective pricing strategy.

The necessity to make decisions on cost reduction if the suggested selling price is too high.

Options for cost reduction include optimizing the purchasing and production process or changing raw materials.

The potential need to cut fixed costs or reduce profit margins to achieve a competitive selling price.

The importance of categorizing and classifying all costs for better decision-making.

The necessity of having an organized accounting analysis and cash flow for business profitability.

The significance of monitoring the evolution of both fixed and variable costs for market positioning.

An invitation to watch the complete video series on pricing practices for a comprehensive understanding.

A call to action for subscribing to the channel for notifications on new management tips and videos.