Análise da formação de preço de venda em um restaurante

Abstract

The current work is based on a restaurant where the main product, the buffet, has an unknown cost. This fact prevents the reasoned definition of a selling price determined quantitatively. The owners, therefore, priced it at R$110,00 without considering an analysis of costs and demand. For a while, a promotional price of R$99,00 was used on Mondays and Tuesdays to improve the product profitability, although they were not sure about this action effectiveness. In order to optimize the company practice, this research was carried out to define in which days the promotional price should be used and in which days the buffet should be kept at the regular price, through a case study applied and classified as descriptive and quantitative. The buffet cost was calculated based on raw material costs, fixed costs and taxes, determining the profit margin categorized by selling price and day of the week. After that, the buffet performance was analyzed for each day in relation to demand, buffet share in the revenue, costs and profit margin. These parameters were then compared, and the behavior of the buffet sales was forecasted assuming the promotional price in regular-price days. Finally, the analyses resulted that from Sunday to Thursday the promotional price of R$99,00 should be adopted, while on Fridays and Saturdays the buffet price should be kept at R$110,00. Under an academic perspective of pricing, costs and demand, it was possible to achieve positive financial results to the company.