Precificação em empresas de pequeno porte: um estudo de caso do restaurante Brasil Oriente na cidade de Colombo/PR

Abstract

The present study aimed to study how the pricing process occurs in small companies, especially in the restaurant Brasil Oriente. To achieve the general objective: the following specific objectives were established: a) to describe the pricing models applicable to small companies; b) identify the variables that make up the price in small companies, especially those in the restaurant sector, and finally, c) investigate the impact of pricing on the contribution margin in the company's economic-financial results. A qualitative research of exploratory and descriptive character was carried through, through a case study. The method for data collection was the semi-structured interview, which was performed with the owner and manager of the restaurant. It was identified that the restaurant does not only use a specific method to price its products and that although in an empirical way the restaurant has presented positive economic-financial results. During the pricing process, the manager analyzes the following items to compose the final price of his product: competition analysis; market analysis; cost of the raw material, and labor and tax expenses. It was also identified that the product that has a greater number of sales is the one that presents a smaller margin of contribution, in relation to the products presented by the interviewee. And that among the drinks, the chopp is the one that presents a better margin of contribution.