Modelo de formação de custo e preço de venda de produtos do setor de hortifrúti de empresa supermercadista

Abstract

In a market of supply and demand, especially in the retail, to measure costs and to price is always a challenge, face to the external variables out of the company’s control, as the competition. This research explores through a case study, the modus operandi of the cost composition and the pricing of a fruits and vegetables retailing in a medium size supermarket in Ituiutaba Minas Gerais. It aims to develop a pricing model to the fruits and vegetables sales in the supermarket that translates the importance of the enterprise’s goals (the profit) and that establishes the fruit and vegetable retailing into a source of acquiring new customers. The overall goal is to present a cost measurement model and pricing to the supermarket’s fruits and vegetables retailing. The research method seeks to understand the company’s vision, through an interview with the manager, to highlight the systematic of the fruit and vegetable retailing management. Through a questionnaire with a sample of 118 clients, it appears that they are attracted to the fruits and vegetables retailing because of the promotions, special offers and the products quality, which result in the increase of the amount of products bought in other departments. The taxation was analyzed, as the fixed and variable costs, to present the summary of a model to assist in the sales pricing, including the significant loses of the fruits and vegetables retailing. The results show that the quality is the main aspect to drive the purchase, which overcomes the effect of the price. This work encourages further studies of a pricing model development that assists the micro, small and medium enterprises, especially supermarkets that dispose of an internal, systemic and efficient fruits and vegetables retailing.