Desenvolvimento de um mapa estratégico para auxiliar na decisão da forma de precificação do óleo diesel no mercado de distribuição de combustíveis do Brasil

Abstract

The strategy of an organization describes how it intends to create value for its shareholders. Through the development of the Balanced Scorecard and the Strategic Map of a fuel distributor it is possible to show in what should the company focus its investments to create value using tangible and intangible assets. For a fuel distributor, the way to generate and pass value is through the price practiced in this oligarchic market. The best strategy will lead to the best result of the company. By adding to the strategic map the vision of the market in which it operates, we come to the strategy to be implemented by the organization. That is the purpose of the work. The result was a strategic map showing the dependence of value generation on intangible assets, such as the market knowledge of employees. There is no structured way for the decision to readjust the price of diesel oil, a product that is subject to variations caused by scenarios external to the organizations. Everything is empirically based on the company’s intangible. Thus, the need to create a diesel oil pricing model, based on the Games Theory, is evidenced because it is an oligarchic market. We conclude that the present work is the key to a pricing model. The future of the work will be to follow a better understanding of the game model to be applied and the programming of the model based on current and objective input data, such as market share, sales volume and unit margin.