Transferring variable costs reduction to prices to take advantage of idle capacity
DOI:
https://doi.org/10.56563/costosygestion.101.4Keywords:
Elasticity, Pricing, Non-linear operational research, Idle capacity, Market shareAbstract
The article studies the cases of poly-production companies with common restrictors that are operating in
optimal market conditions with wasted productive and / or commercial capacity, focusing on variable cost
optimization projects that allow a proportion of the reduction obtained to be transferred to price, in search of
the triple objective: maximization of market share, maximization of profits and use of idle capacity. It is part of the development of quadratic models for optimizing prices and product mixes in the face of
restrictions in contexts of competitive markets, where income functions have a non-linear behavior due to the
need to reduce price to increase the volume of sales, considering price-demand elasticity as a relevant variable
of the model. The modeling is presented at a theoretical and practical level, supported by a spreadsheet with
widely used non-linear operational research functions.
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References
Farré y Bordoli (2002). Modelización de decisiones en un contexto de restricciones. En XXV Congreso IAPUCo, realizado en la Universidad Católica Argentina, Buenos Aires, Argentina.
Farré y Ghezzi (2017). Utilización de aplicativos de métodos cuantitativos para la resolución de modelos cuadráticos de optimización de precios y mezcla de producción y comercialización en mercados competitivos. En XL Congreso IAPUCo, realizado en la Universidad Nacional de Mendoza, Mendoza, Argentina.
Osorio y Farré (1991). Aplicaciones prácticas del Sistema de Equilibrio. En II Congreso Internacional de Costos, realizado por el Instituto para el estudio de la Contabilidad de Gestión en Paraguay, Asunción, Paraguay.
Osorio y Farré (1993). La Decisión de Cambio de Precios en Empresas Poliproductoras. Influencia de la Elasticidad Precio-Demanda. En III Congreso Internacional de Costos, realizado por la Asociación española de Contabilidad Directiva, Madrid, España.
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