Estimação de custos e formação de preço para a exportação de cafés especiais: um estudo de caso na cooperativa Sancoffee

Abstract

The pricing of special coffee consists of a complex analysis of cost estimation and internal and external factors that contribute and affect profitability; therefore, to reach pricing assertiveness, the use of a decision support system becomes necessary. Special coffee production increased in Brazil at the end of the XX century, resulting currently in more than 10% of the product commercialization. Special coffee became interesting to the Brazilian producers for making possible a price negotiation based on the value of the product ,increasing the profitability of the producer. The price of the special coffee is not directly related to the mercantile exchange, therefore, the producer has a larger pricing flexibility, which led to alack of clarification of the criteria used for pricing the special coffee. This dissertation approaches,in a descriptive and exploratory form, the cost estimation and price construction for the exportation of special coffees, through a case study in the Sancoffee cooperative. As contextualization of the research is presented: the factors that contributed for the advance of special coffee in Minas Gerais, the market structure used for special coffee in Brazil, and marketing strategies in the special coffee market. By means of the cost estimation, logistic and commercialization costs for the exportation of special coffees are identified. With the use of qualitative research techniques, this dissertation presents the pricing decision process of the members of the cooperative and identifies the factors that aggregate value to special coffee for the exportation price construction. As a product of this dissertation,this dissertation presents a decision support system for the cost estimation and pricing of special coffee for international commerce. The decision support system integrates the information obtained in there search and provides an evolution in the information system of the Sancoffee cooperative.