According to the microeconomic theory, firms can behave as price-makers or price-takers due to the interactions between market agents. In addition to these external factors, there are internal factors that determine the pricing approach used by organizations, such as organizational structure and cost structure. The pricing approaches are segregated, by several marketing researchers, into three, namely: cost-based price; competition-based price; and value-based price. The value-based approach is based on the benefits expected by the consumer, in a logic completely different from those used in approaches that are based on competition or on own costs, as well as presenting potential to bring gains to suppliers and consumers. Considering the benefits indicated by the literature, companies could be expected to adopt the best available techniques and practices for their implementation, however, researches indicate that it is not often applied in the B2B environment. In order to evaluate how value-based sales price is formed in Brazilian B2B environment, this research carried out a study on internal and external price determinants of companies in the electro-electronics industry associated with ABINEE. Among the internal determinants, the characteristics of the margins used as well as the characteristics of the organizational structure of prices were evaluated. Among the external ones, the characteristics of price-makers and price-takers, the intensity of differentiation and of competition in the market were evaluated. The data collection was done through a questionnaire applied to the managers responsible for determining the sale price. The response rate of 13.6% is considered adequate and it is compatible with previous studies about price. The research instrument was submitted to a validity pre-test, and it was based on the theoretical framework pertinent to the theme, with constructs, indicators and variables similar to those used in previous studies. The reliability test resulted in a Cronbach's Alpha of 0.86. Correspondence analysis and descriptive statistics were used as data analysis techniques. It was concluded that the valuebased price approach presents different organizational characteristics in relation to the other approaches. In the organizational aspect, the existence of a greater degree of formalization and delegation of price decision among these companies is noticed, although the low cooperation between the organizational actors involved with price is reported. There is also an indication of less involvement of the top management, which may be related to the perception that the price organization in these companies is already sufficiently developed. Regarding companies' behavior, it is possible to notice a greater differentiation of the products and services offered by the companies that behave as price-makers, in the same way that they perceive a greater intensity of competition. In the organizational aspects, the price-makers present a greater degree of formalization, cooperation, specialization and t...

Informações de custos podem ser usadas na formação dos preços, todavia o que o mercado pode suportar deve orientar a decisão final. Por esse motivo, a precificação com base na abordagem do valor tem sido recorrentemente recomendada, mas, ainda não frequentemente aplicada nas empresas, sobretudo naquelas do mercado B2B. Logo, o objetivo desta pesquisa foi levantar a associação entre o ambiente de precificação e a formação do preço com base no valor em empresas do mercado B2B. Para tanto, houve a aplicação de um questionário a gestores de empresas associadas à ABINEE. A lógica paraconsistente foi usada para identificar o ambiente de precificação e a matriz de correlação para analisar a relação entre esse ambiente e a formação do preço com base no valor. Os resultados indicaram que as empresas brasileiras que atuam em mercados B2B aderem moderadamente a um ambiente de precificação que pode propiciar a aplicação da abordagem baseada no valor de acordo com a convenção de interpretação exposta por Davis (1976) e Sanches, Meirelles e Sordi (2010). O enquadramento como formador de preços associa-se à adoção da abordagem baseada no valor a um nível de significância de 10%. Não há fatores internos, contudo, associados à adoção da abordagem baseada no valor. Os achados podem indicar que a ausência de barreiras não configura um incentivo, motivando investigações futuras a aprofundar a análise do que estimula a abordagem baseada no valor, já que os estudos prévios focaram na averiguação de obstáculos para a adoção da referida abordagem.