Costing philosophy and pricing in a professional study

Abstract

What is the cost of client X or Y? This was the question set out. Many times, beyond working hours of different employees in attending the client, the question is: How to mesure who requires more personalized attention, relating to those who are not asking for it, with frequent inquiry? How to do the same with professional fees? On the other hand, the attention dispensed to the client, whose owns the professional study, takes to a factor of the restrictions theory beyond the assigned value to the working hour. Prices are fixed by the cost market, and cost management is a piece of information for assessing each product, service or client profitability. The objective is to measure profitability by client and/or sector or study activity, on the basis of profitability of study as a whole. Creating “new products” is very important to improve profitability of the study and provide a better service.