Precificação - Despesa Fixa e Variável

Summary

Cláudio 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.