Resumo

CUEVAS VILLEGAS, CARLOS FERNANDO. FIJACIÓN DE PRECIOS Costo Plus (Costo más margen) y Target Costing (Costeo Objetivo). estud.gerenc. [online]. 2002, vol.18, n.83, pp.13-30. ISSN 0123-5923.

The three basic factors to keep in mind when determining the price of goods or services are clients, costs and competition. The firm´s accounting department provides the data for the two methods of price determination now in general use. Cost-Plus Accounting makes use of a general formula that adds a profit margin or markup to the basic cost as a point of departure for subsequent price determination. Many different costs (whether costs of production or overall costs) can be used as the basic cost to which the cost-plus-margin formula is applied. The price is subsequently modified in accordance with the response of clients and competitors. At the present time, the most widely used price-determining mechanism is Target Cost. One first determines the unit price that clients are willing to pay for a given good or service. Then a target operating profit is subtracted from the unit price in order to determine the target cost. The firm then faces the challenge of meeting this target cost through ongoing improvements and value engineering.

Palavras-chave : Cost Plus (Costo más Margen); Target Costing (Costo Objetivo); Cadena de Valor; Pedido Especial; Margen de Utilidad; Costeo Directo, Variable o Marginal; Costeo Total, Absorbente o Total; Ingeniería de Valor; Mejoramiento Continuo; Kaizen Costing; Ingeniería Inversa; Actividades que Agregan Valor; Actividades que no Agregan Valor; Costos Comprometidos; Ciclo de Vida del Producto; Costeo ABC; Administración ABM.

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