Como CALCULAR o PREÇO DE VENDA do produto e serviço? - Rápido e Fácil, aprenda com o Sebrae!

Summary

In this Sebrae Talks video, Liliane Rocha explains how to calculate sales prices for your business. The video is divided into four key parts: understanding fixed and variable costs, calculating the contribution margin, determining sales prices, and finding the operational break-even point. Through practical examples, like José's candy business, viewers learn how to manage costs, set competitive prices, and maintain profitability. The video also covers methods like markup calculation and tips for adjusting margins based on market conditions. A bonus content link is provided for further learning.

Takeaways

• 📊 Knowing your fixed and variable expenses is essential to managing your business finances.
• 🧾 It's crucial to separate personal and business finances to avoid confusion.
• 📈 Fixed expenses are incurred regardless of sales, while variable expenses depend on production or sales activity.
• 💰 Margin of contribution represents the difference between the selling price and the variable costs, and helps cover fixed expenses and generate profit.
• 🔢 To calculate the selling price, divide the total cost by 1 minus the desired profit margin (as a percentage).
• 🧮 Markup is another pricing method based on the cost of production, allowing businesses to estimate profits per product.
• 📉 Understanding market prices, supplier costs, and competition is crucial to setting an appropriate selling price.
• 💼 The point of equilibrium indicates how much you need to sell to cover all fixed and variable expenses.
• 🔍 Regularly review and adjust pricing strategies if there are changes in costs or the market environment.
• 📊 Use operational tables to track your expenses, margins, and equilibrium points to maintain financial control.

Q & A

What is the main topic discussed in the Sebrae Talks video?

The main topic discussed in the Sebrae Talks video is the formation of the sales price for businesses.

Why is it important to separate personal and business accounts?

It is important to separate personal and business accounts to avoid mixing funds, which can lead to poor financial control and make it difficult to manage the business's finances effectively.

What are the differences between fixed and variable costs?

Fixed costs are expenses that occur regularly regardless of production or sales volume, such as rent. Variable costs are expenses that change based on the level of production or sales, such as the cost of raw materials for products.

What is the significance of understanding the concept of contribution margin?

Understanding the contribution margin is significant because it represents the amount left from sales after covering variable costs, which contributes to covering fixed costs and generating profit.

How is the contribution margin calculated?

The contribution margin is calculated by subtracting the variable costs and variable expenses from the sales value.

What is the practical example used in the video to explain sales price calculation?

The video uses the example of José selling sweets, where each sweet costs R$2.00, and packaging costs R$0.20, totaling R$2.20. To achieve a 30% contribution margin, the sales price is calculated to be R$3.14.

What is the difference between markup and contribution margin?

Markup is a pricing method based on the cost of the product, calculated by dividing the sales price by the product's cost. Contribution margin, on the other hand, is the amount left from sales after covering variable costs, which contributes to covering fixed costs and generating profit.

Why is it crucial for a business to find its operational break-even point?

Finding the operational break-even point is crucial because it helps a business understand how many units it needs to sell to cover all its costs, ensuring that the business does not operate at a loss.

How can a business calculate its break-even point?

A business can calculate its break-even point by dividing its fixed costs by the contribution margin per unit and then multiplying by 100.

What factors can affect a business's pricing strategy according to the video?

Factors that can affect a business's pricing strategy include supplier costs, the margin set for products, the quality of the product or service, packaging costs, and customer perception of the product's value.

How can a business calculate its profit according to the video?

A business can calculate its profit by subtracting the total fixed costs from the total margin left after sales, which is the difference between total sales and total variable costs.