O processo de precificação em uma indústria de alimentos

Abstract

Pricing formation is a complex process that requires special attention from companies, especially in industries, as several aspects must be taken into consideration for the final price decision. In light of this, the present study aimed to analyze the pricing formation process in a food industry. In this regard, this work examines what the main factors are and what the impact is of the company's pricing process, separating them into endogenous and exogenous factors. A case study was conducted in a large-scale food industry, where managers from the main departments involved in the process were interviewed. Additionally, a documentary analysis of the company's internal policies was carried out. The research findings were compared with the theoretical framework of this work in order to assess the application of theory in practice. The results obtained from the interviews showed that costs are the main drivers of price list adjustments, such as production costs, profit margins, among others. Furthermore, it was also evident that these adjustments should be aligned with market factors, such as brand strength and competition. The results obtained from this study should serve as a basis for the industry in question to understand its pricing methods and future researchers in the subject matter.