E, if this exactly pass not to exist in the product with lesser Profit, allowing that if it produces a very bigger amount, that more than compensates the percentile difference? We would have a situation where the product that generates Profit of 20%, to the end, generates resulted more for company who the product with Profit of 30%. 6. To finish, she is necessary to evaluate if refined Ganho in the calculation of the cost, as seen, it is enough to cover the fixed expenditures of the company. If it will be, we have that to evaluate if it has possibility of vender to a higher price, to increase Ganho still more – it prevents to enter in price wars. If it will not be, it fits to evaluate what it can be cut in the fixed costs, if has as to become more efficient or process or, then, if it is the case simply to give up that product. It observes that, thus proceeding, we are not contaminating the price of the products with estimates based on fixed costs, that are a so common error of many methodologies. At last, to calculate costs, and to define prices, are not a static process, as it considers the majority of the methodologies that deal with the subject. Before the opposite, the definition of price it is a dynamic process, that must take in account the movements of market and the capacity of the productive structure, or of sales, of the company. The indiscriminate use of techniques as defrays for absorption or ABC, beyond very laborious (very custoso) does not allow in them to have this vision, of the company as a dynamic system, of the price as adjustment factor enters the demands of market and internal efficiency.