Gestão financeira: um estudo de caso sobre a ausência de assertividade no processo de precificação de uma marca de moda praia maranhense

Abstract

Financial management is the foundation for all companies, as it is thanks to it that a company can have growth or loss. Good financial management, in addition to using tools, analyzing cash flow, and controlling expenses, also involves well-designed and assertive pricing, it is through it that we will know how much the organization will earn and, thus, be able to set revenue goals to obtain profit and business growth. Therefore, this study aims to analyze the impacts of the lack of assertiveness of the pricing process of a beachwear brand in Maranhão. To achieve this goal, three specific objectives were outlined, namely: to discuss the principles and concepts of assertive financial management based on the specialized literature; analyze the pricing methods of a beachwear brand from Maranhão; and verify the main impacts that inadequate pricing has brought to the beachwear brand from Maranhão. The methodology of this study is of a basic nature, with a descriptive purpose and a qualitative approach, as for the data collection technique, intensive direct documentation techniques were used, carried out through semi-structured interviews. It was found with the study that the company incorrectly allocated its costs and expenses and did not include some of these costs and expenses in its pricing calculation, in addition, there was no structured financial and budget planning. It was observed that this generated a decrease in the company's working capital, inconvenience with customers, low profitability, impaired long-term cash flow, and weakened the company's decision-making strategies.