Formação do preço de venda: uma mensuração contábil, econômica e socioambiental

Abstract

This study is guided by the search for product pricing drawn from the advertising canvas that is commonly used in the preparation of banners. Such material will take 400 years to decompose in the environment, which is why their transformation into products brings a holistic view of economic, social and environmental dimensions that are related in this study. Among many respects, the setting affects the dimensions of the products thoroughly. The economic dimension was addressed in this study through the advertising area Companies that from the legislation, must give the correct destination of solid waste. Performing the donation canvas, no longer have a cost to destination and as a result, change their liabilities The social dimension was approached by UFSM that sought the partnership with AAPECAN taking the idea and establishing all the logistics for the workshop happen. Through the workshop, demonstrates how to develop the products and in this way gives a new source of income to the community. And the environmental dimension that is present by processing materials with no apparent destination in products, expanding the use of materials that cause great environmental impact. From this scenario, the study was conducted through a descriptive research with a foundation in the literature and substantiated by quantitative method for the result to be achieved and so all products had their measured values and were determined their selling prices, including a percentage as profit margin.