Como CALCULAR o PREÇO de VENDA de Produto e Serviço CORRETAMENTE? 💰 Aprenda Precificação de Produtos
How to Set the Right Selling Price for Your Products
Understanding Key Financial Terms
- Definitions of Key Terms: The speaker defines four essential financial terms:
- Receita (Revenue): Money coming into the business.
- Gasto (Expenditure): All cash outflows from the business.
- Custo (Cost): Expenses related to producing goods or services, such as raw materials and packaging.
- Despesa (Expense): Costs associated with selling and managing the business, like rent and salaries.
Differentiating Costs and Expenses
- Variable vs. Fixed Costs:
- Costs are always variable, while expenses are fixed; expenses must be paid regardless of sales volume.
- It's crucial to include all costs in pricing to avoid reduced profits.
- Separation of Personal and Business Finances:
- Small business owners should distinguish between personal expenditures and business-related costs for accurate pricing.
Calculating Selling Price
- Determining Contribution Margin:
- Calculate how much remains after covering production costs; this is known as the contribution margin, which helps cover fixed expenses.
- Example Calculation:
- If a brigadeiro sells for R$4 with a production cost of R$2.30, the contribution margin is R$1.70, representing about 42.5% of the selling price.
Adjusting Prices Based on Margins
- Adjusting Selling Price for Desired Margin:
- To achieve a higher margin (e.g., from 42% to 45%), adjust the selling price accordingly using a formula based on production costs and desired margins.
- Market Considerations in Pricing:
- The final price also depends on market factors such as material costs, stock levels, and customer willingness to pay.
Profit Calculation
- Calculating Monthly Profit:
- Multiply contribution margin by total sales volume then subtract fixed expenses to determine profit; e.g., if selling two thousand brigadeiros at R$2.81 each results in R$620 profit after deducting fixed costs.
Understanding Markup
- Markup Calculation Explained:
- Markup is calculated by dividing the selling price by variable production cost; this helps adjust prices when production costs change.
- Adapting Prices with Cost Changes:
- If ingredient prices rise, use markup to find new selling prices without sacrificing profitability.
Measuring Business Health
- Understanding Break-Even Point (Ponto de Equilíbrio):
- This metric indicates how much needs to be sold monthly to cover all fixed expenses; calculated by dividing total fixed costs by average contribution margin multiplied by one hundred.
- Importance of Surpassing Break-Even Point:
- Always aim above break-even sales figures since profits begin only after surpassing this threshold.
Final Thoughts
- Issuing Invoices Correctly:
- Emphasizes the importance of issuing proper invoices during sales transactions for compliance and record keeping.