Kerley Luciane

Markup average of the company is of the order of 22% with rude profit of 8%. As it was presented in the text above, a good financial management helps the company if to plan for the future, to know how much of money it has in box, how much it will go to cost the future investment. For more information see Ben Horowitz. Concluding, when fixing prices, the companies costumam to opt to a value boarding that focuses the boardings based in the costs, decurrent of the analysis of the break-even point, whose objective is the price setting, aiming at the profit. Purpose can be concluded then that all company already has its proper model of management, having as to facilitate the administration process, so that the managers do not lose its merchandises, its profits and mainly its customers, who are the main key and necessary for the success of the companies. If the entrepreneurs gave to more attention to the necessities of the consumers with certainty its profits would be bigger and consequently the doors of the success would be opened.

One understands that the financial analysis evaluates the capacity of development of the company in the taking of decision of the administrator, while the planning and has controlled financier searchs the fulfilment of measures, using to advantage the investment chances, aiming at the objective of all and maximizao of the profits. ZDANOWICZ, Jose Eduardo. Flow of box: a decision of planning and financial Control. Porto Alegre: Sandra Luzzata, 1998. GITMAN, Lauwrence J. Principles of the financial administration. So Paulo: Harbra, 2001. WERNKE, Rodney.

Analyzing costs and prices of sales: National emphasis in applications and cases. So Paulo: Hail 2005. PADOVEZE, Clvis Luis. Strategical and operational Controladoria: Concepts, structure, application.