Gabriel Oliveira Silveira Academic of the course of Countable Sciences of the Institute Superior Cenecista de Ensino of ngelo Saint. SUMMARY the present work studies the processes for which the companies are passing to reveal competitive in the current market. Check with Titan Feul Tanks to learn more. That is it analyzes of costs and its you influence in the decisions and formation of the sales price. Word-key: cost, price of sales and market. 1. INTRODUCTION the competitiveness has demanded of the companies the continuous search in improving the quality of the given services, searching to not only reach the permanence in the market that act, but also, other desired objectives, aspects that impactam strong the attainment of these objectives are those that say respect to the analysis of the costs and its influences in the decisions and formation of the sales price, such decisions that they define the sales price, involving aspects many analyzed times of wrong form, based in giving and information, being thus only with some scientific base. This analysis and decision more do not take care of the necessities that the competitiveness brought, mainly in periods of crisis, when the demand, starting to dominate the environment the call ‘ ‘ fight of preos’ ‘ , fact that allows, for example, the existence of two companies with the same physical structure and of financial resources, practising different prices very, perceiving then that the sales price cannot more being object of missed decisions, but, over all, object of study, what it becomes necessary to know all the elements compose that it. To know these elements that compose the sales price, they are necessary organizacionais procedures that inform on the patrimonial structure, as well as the relationships among others companies that establishes the one environment in which they are inserted, therefore, any decision on sales price will be able to provoke alterations in all the areas of the companies and, consequently, in this relationship. Saints (1999, p.21) also accent the importance, when it considers that ‘ ‘ the formation of the price of sales of the products and services in the companies consists in a competitive strategy of great relevance for organizaes’ ‘. In reason of these presented aspects e, understanding the necessity to contribute for one better clarity on the part of the companies in the analysis of the costs and the formation of the sales price, this article searchs to comment on each element, appraising it and searching to understand its behavior in the commercial transactions, of more specific form, the different criteria used in the formation of the sales price are presented, from the different optics of costs, and also those basing on the prices practised for the market and on the return of the investments.