Advanced Search
MyIDEAS: Login

La teoría económica y financiera del precio: dos enfoques complementarios

Contents:

Author Info

  • Javier Bernardo Cadena Lozano

    ()

Registered author(s):

    Abstract

    resumen El análisis de los precios ha sido abordado desde varios enfoques y por ello su tratamiento difiere. No puede decirse que éstos son excluyentes; por el contrario, existe una fuerte relación entre ellos, la que, sin embargo, poco se reconoce en el ámbito académico y empresarial de los teóricos de las finanzas y el marketing, por desconocer la fundamentación económica que subyace en los planteamientos de la teoría financiera del precio. En este artículo se pretende mostrar la fuerte interrelación que existe entre los conceptos económicos y financieros de la fijación del precio, al punto que los segundos surgen como consecuencia de suponer un mercado de competencia perfecta y linealidad en las funciones de ingreso y costo de las empresas. Se demuestra cómo los postulados de la teoría económica neoclásica para la maximización del beneficio implican, a partir del índice de Lerner, maximizar el margen de contribución unitario de un producto; este tema ha sido prioritario en la planeación financiera de las empresas y crucial para el análisis del punto de equilibrio operacional, siendo el pilar que sustenta todo el proceso de fijación del precio de costo más margen en la teoría financiera aBstract THE ECONOMIC AND FINANCIAL THEORY OF PRICE: TWO COMPLEMENTARY APPROACHES The Price analysis has been viewed from many approaches and that is why its treatment differs. We can´t say that they are excluding but on the contrary there is a strong relationship between them that, even though it is not acknowledged by the academic and corporate sphere and the fi nancial and marketing theorists due to the ignorance of economic fundaments underlying in the portrayal of the fi nancial theory of price. This article pretends to show the strong relationship between economic and fi nancial concepts of price fi xation to a point where the latter emerge as a consequence of assuming a "perfect competing market and a linearity in the income and cost functions of organizations". It is shown how neoclassical economic theory postulates to maximize benefi ts, imply the maximization of the unitary contribution margin of a product. This topic has been a priority in corporate fi nancial planning, and crucial for the operational breakpoint analysis, being the pillar that holds the price fi xation plus margin process in fi nancial theory. resumo A TEORIA ECONÔMICA E FINANCEIRA DO PREÇO: DOIS ENFOQUES COMPLEMENTÁRIOS A análise dos preços tem sido abordada desde vários enfoques e por isso seu tratamento difere. Não se pode dizer que estes são excludentes; pelo contrário, existe uma forte relação entre eles, a que, sem embargo, pouco se reconhece no âmbito acadêmico e empresarial dos teóricos de fi nanças e de marketing, por desconhecer a fundamentação econômica que subjace nas propostas da teoria fi nanceira do preço. Neste artigo pretende-se mostrar a forte inter-relação que existe entre os conceitos econômicos e fi nanceiros da fi xação do preço, a ponto que os segundos surgem como consequência de supor um mercado de concorrência perfeita e linearidade nas funções de ingresso e custo das empresas. Demonstra-se como os postulados da teoria econômica neoclássica para a maximização do benefício implicam, a partir do índice de Lerner, maximizar a margem de contribuição unitária de um produto; este tema tem sido prioritário no planejamento financeiro das empresas e crucial para a análise do ponto de equilíbrio operacional, sendo o pilar que sustenta todo o processo de fixação do preço de custo mais margem na teoria financeira. rÉsumÉ LA THÉORIE ÉCONOMIQUE ET FINANCIÈRE DU PRIX: DEUX APPROCHES COMPLÉMENTAIRES L´analyse des prix a été appréhendée sous des angles différents avec traitements donc différents. On ne pouvez pas dire que ce sont mutuellement exclusifs, au contraire, il ya une forte relation entre eux, qui, cependant, est peu reconnu dans les théoriciens académiques et d´affaires de la finance et du marketing, pour ignorer les bases économiques des approches qui soustendent la théorie financière du prix. Cet article vise à montrer la forte corrélation entre les prix des concepts économiques et financiers dans la mesure où ceux-ci découlent de l´hypothèse d´un marché parfaitement concurrentiel et de linéarité dans les recettes et les fonctions de coût des entreprises. Il montre comment les principes de la théorie économique néoclassique de maximisation du profit impliquent, a partir de l´indice de Lerner, maximiser la marge de contribution par unité de produit, ce sujet a été élevé sur la planification financière des entreprises et déterminant pour l´analyse de rentabilité opérationnelle, étant le pilier qui soutient l´ensemble du processus de tarification au coût plus la théorie financière.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://criteriolibre.unilibre.edu.co/
    Download Restriction: no

    Bibliographic Info

    Article provided by UNIVERSIDAD LIBRE - SEDE PRINCIPAL in its journal REVISTA CRITERIO LIBRE.

    Volume (Year): (2011)
    Issue (Month): ()
    Pages:

    as in new window
    Handle: RePEc:col:000370:009273

    Contact details of provider:

    Related research

    Keywords: Fijación de precios; rentabilidad; costo más margen; demanda; oferta; competencia; equilibrio; costos y mercados.;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Martha Misas A. & Enrique López E. & Juan Carlos Parra A., . "La formación de precios en las empresas colombianas: evidencia a partir de una encuesta directa," Borradores de Economia 569, Banco de la Republica de Colombia.
    2. Luis Eduardo Arango & Fernando Arias & Luz Adriana Flórez & Munir Jalil, . "Cronología de los ciclos de negocios recientes en Colombia," Borradores de Economia 461, Banco de la Republica de Colombia.
    3. Luis J. Álvarez & Ignacio Hernando, 2005. "The price setting behaviour of Spanish firms: evidence from survey data," Banco de Espa�a Working Papers 0537, Banco de Espa�a.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:col:000370:009273. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Fernando Chavarro).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.