摘要：The object of this paper is to report a system for costing, profitability analysis and pegging, all under net present value model: about costing we have the direct (variable) cositng method applied on phisicals standards and current value; about profitability analysis it is used the contribution margin approach; and for pegging we assume some formulas for t ransactions on cash or credit. All this is based too on relevance of inflation's expectance when prices are formulated, and the implications w hen the manager's decision are made on absolute or relative contribution margin.
关键词：Price;costing;profitabilíty; transaction on credit;net present value;Preço;custeamento;lucratividade;venda a prazo;valor presente
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