No company is equal to the other and equal models cannot be applied in different companies, therefore, it always sends regards to studies and individual evaluations to create ways special of if managing and applying the managemental accounting to each enterprise. Even though with companies of the same owner, or the same group, a special study it must define optimum model of management for each one of them. The main purpose is to create ways that the process facilitates all, becoming the efficient administration and being a tool of management inside of the company. When a company does not possess adjusted controls can come to lose merchandises, parts, money and until customers in function of problems created by it uncontrols and disorganization. It is important always to keep efficient controls, therefore the damages without them certainly are well marcantes of what the expenses necessary to create them and to keep them.

Many decisions of purchases are made on the basis of the prices of the products. The majority of the consumers possesss desires and limitless necessities, however they possess limited resources. Destining these resources of efficient form it will result in the satisfaction of the individuals of a society. The purchaser in general way, will only buy some product or service if the price to justify the level of satisfaction that will be able to derive from its purchase. The price helps to give value to the things and represents an exchange for the effort made for the selling company through the allocation of the resources, capital, man power and manufactures of the commercialized products. The precificao for the marketing ones is very important, indispensable marketing tool. A good determination of prices will be able to take a company to the development and profitability, to the step that one me the determination will be able to take a company even though the bankruptcy.

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