Precificação - Cálculo

Summary

Claudio, the director of Factory Software, concludes a six-part series on an essential business management topic for the industry: calculating the selling price. The video explains the process of distinguishing between direct and indirect costs, fixed and variable expenses, and demonstrates the formula for price formation using an example of a window manufacturing request. It details the cost of raw materials, direct and indirect labor costs, fixed expenses, and variable costs, including taxes and commissions. The aim is to ensure that all business costs are covered while achieving a desired profit margin, leading to a secure and profitable business strategy.

Takeaways

• 😀 Claudio is the director of a software factory and this is the sixth and final video in a series discussing important business management topics for the industry.
• 📚 The series has covered the differentiation between costs, expenses, direct and indirect costs, as well as fixed and variable expenses.
• 💡 The video teaches how to calculate the selling price using the previously discussed variables, emphasizing the importance of understanding cost classification.
• 🔢 The selling price formula is introduced: Selling Price = (Cost of Raw Materials + Direct Costs + Indirect Costs + Fixed Expenses) / (1 - Variable Expenses + Profit Margin).
• 🏭 The example of a window manufacturing industry is used to illustrate the calculation process, including the cost of raw materials and production time.
• ⏱️ Direct costs are calculated based on production time and hourly rates, while indirect costs are calculated per production hour multiplied by the cost rate.
• 💼 Fixed expenses are allocated based on production hours, with a rate per hour, and variable expenses include taxes, commissions, and transportation costs.
• 📈 The importance of aligning with an accountant to understand the tax burden and operational regime of the company in Brazil is highlighted.
• 📊 The video concludes with a detailed calculation example, showing how to arrive at a selling price that covers all costs and includes a desired profit margin.
• 📝 The final selling price is calculated to ensure that all costs are covered, including raw materials, direct and indirect costs, fixed and variable expenses, and a 10% profit margin.
• 🎥 The series concludes with an invitation to subscribe for notifications about new videos and management tips for the window manufacturing market.

Q & A

What is the main topic of Claudio's video series?

The main topic of Claudio's video series is the calculation of the selling price in the management of a window and door manufacturing industry, focusing on cost differentiation and pricing strategies.

What is the formula for calculating the selling price according to Claudio's explanation?

The formula for calculating the selling price is: Selling Price = (Cost of raw materials + Direct costs + Indirect costs + Fixed expenses) / (1 - Variable expenses margin).

What are the types of costs Claudio differentiates in the video?

Claudio differentiates between direct costs, indirect costs, fixed expenses, and variable expenses.

What is the significance of understanding the classification of costs and expenses in the context of the video?

Understanding the classification of costs and expenses is crucial for accurately calculating the selling price and ensuring the business covers all costs while achieving the desired profit margin.

How does Claudio suggest calculating the direct cost for producing windows?

Claudio suggests calculating the direct cost by multiplying the number of hours required to produce a window by the cost per hour, which includes labor and other direct expenses.

What is the role of indirect costs in the pricing calculation?

Indirect costs are essential in the pricing calculation as they represent additional expenses associated with production, such as utilities and other overheads, which are not directly tied to the production of a single unit.

How are fixed expenses considered in the selling price calculation?

Fixed expenses are considered in the selling price calculation by being included in the total costs before dividing by the factor that accounts for variable expenses and profit margin.

What is the importance of aligning with a company's accountant to understand the tax burden and operational costs?

Aligning with a company's accountant ensures that the correct tax rates and operational costs are applied in the selling price calculation, which is crucial for the company's financial health and profitability.

What is the example used in the video to illustrate the selling price calculation?

The example used in the video involves calculating the selling price for an order of 10 windows, including 4-leaf Supreme line (Suprema or 9003b) and 10 Maxim-ar windows, both in bright white color.

How does Claudio suggest determining the desired profit margin in the selling price calculation?

Claudio suggests determining the desired profit margin based on the company's financial goals and market conditions, and then incorporating it into the selling price calculation formula.

What additional insights does Claudio offer regarding the calculation of selling price for industrialization when materials are paid by the client?

Claudio mentions that there are particular considerations for industrialization when materials are paid by the client, such as different pricing strategies, which will be covered in future videos.