Análisis del precio de venta de los bienes comercializados por la Empresa Pública, farmacias municipales solidarias Farmasol EP y establecimiento de una nueva propuesta de cálculo

Abstract

The public company “FARMASOL EP” setts the price of its products through the cost-based method called Cost-plus pricing. Under this approach, the company has created a profit margin of 15%, according its annual budget objectives; however, it not has been consistent enough with its strategic objective of maintaining preferential prices for general society. The lack of a pricing policy has allowed certain products to be sold with a margin over the setting prices by the Control Entity, while other products have been sold at a price below their unit variable cost. In response to this problem, this research proposes the calculation of prices through the break-even point equation in units plus expected profit, which considers the historical data of 2014, 2015 and 2016 and the projected data of 2018 budged to reach a balanced price between the expectation of customers (prices below the market average) and financial requirements of the company (prices that cover the purchase unit cost, the operational expenses and contribute with a surplus for the investment). In addition, it is suggested to the manager general guidelines for setting a pricing policy.