Last componetente to be added is the intended profit. This phase is basic, therefore the joined value corresponds to the minimum price to be charged for the sales of the product or service, so that it is possible to repay the values used in production and to keep the economic and financial health of the company. This value also will have to base the promocionais actions that the company develops or intends to develop, therefore any value below will bring a negative return, that is, the costs will be bigger of what the profit. It is important to observe that the accompaniment of this value must periodically be carried through and in all the occasions where to occur increase of the cost of insumos, hand of workmanship or other item. Desctaca that how much bigger the efficiency and produtivide of the lesser company will be the unitary cost of each product, therefore in the practical one it will be if working with little wastefulness and producing more with little resources. In this direction, I observe that the profits of productivity, that can be gotten by the acquisition of a new equipment, training of the employees and diverse other factors, as well as the increase of the efficiency in the use of the resources, try the necessity to reevaluate the price considering the involved costs, with sights to guide possible promocionais campaigns for the conquest of new customers, increase of the sales and other actions. 2? To evaluate the price in relation to the competitors: Established the price in relation to the costs, the next stage and to evaluate which the price practised for the competitors. I remember that the best way to get the necessary information (price of the competitors) is by means of a field research, that is, to visit its competitors. On the basis of these information, can be found two situations.