Uma análise comparativa entre preço de compra de produto praticado pelo governo do estado do Ceará e a nível de consumidor final

Abstract

This dissertation consists of a comparative analysis between purchase prices of products set by the State Government of Ceará and at the level of the final customer, during the years 2014, 2015 and 2016. Its objective is to investigate the existence of meaningful difference of prices of products among those purchased by the Government by way of electronic bidding modes, and those paid by final customers. The data basis used was the universe structure of the Electronic Formal Bill of Sale (EFBS), for the acquisition of products, and their respective unit prices, found by way of the construction of a specific algorithm for that purpose. To investigate the existence of meaningful price differences between the purchase of products by Public Administration and the price of a given product in the retail market, mean-difference tests are conducted. The results disclosed point to the existence of overpricing in the majority of products purchased by the State Government while using electric auction modes as compared with the same products in the retail market.