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La teoría económica y financiera del precio: dos enfoques complementarios

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  • Javier Bernardo Cadena Lozano
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 ECONOMICA E FINANCEIRA DO PRECO: DOIS ENFOQUES COMPLEMENTÁRIOS A análise dos precos tem sido abordada desde vários enfoques e por isso seu tratamento difere. Nao se pode dizer que estes sao excludentes; pelo contrário, existe uma forte relacao entre eles, a que, sem embargo, pouco se reconhece no ambito academico e empresarial dos teóricos de fi nancas e de marketing, por desconhecer a fundamentacao economica que subjace nas propostas da teoria fi nanceira do preco. Neste artigo pretende-se mostrar a forte inter-relacao que existe entre os conceitos economicos e fi nanceiros da fi xacao do preco, a ponto que os segundos surgem como consequencia de supor um mercado de concorrencia perfeita e linearidade nas funcoes de ingresso e custo das empresas. Demonstra-se como os postulados da teoria economica neoclássica para a maximizacao do benefício implicam, a partir do índice de Lerner, maximizar a margem de contribuicao 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 fixacao do preco de custo mais margem na teoria financeira. rÉsumÉ LA THÉORIE ÉCONOMIQUE ET FINANCIERE 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 financiere du prix. Cet article vise a montrer la forte corrélation entre les prix des concepts économiques et financiers dans la mesure ou ceux-ci découlent de l´hypothese d´un marché parfaitement concurrentiel et de linéarité dans les recettes et les fonctions de cout 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 financiere des entreprises et déterminant pour l´analyse de rentabilité opérationnelle, étant le pilier qui soutient l´ensemble du processus de tarification au cout plus la théorie financiere.

Suggested Citation

  • Javier Bernardo Cadena Lozano, 2011. "La teoría económica y financiera del precio: dos enfoques complementarios," Revista Criterio Libre, Universidad Libre - Sede Principal, December.
    • Handle: RePEc:col:000370:009273
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    References listed on IDEAS

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    1. Luis Eduardo Arango & Fernando Arias & Luz Adriana Flórez & Munir Jalil, 2008. "Cronología de los ciclos de negocios recientes en Colombia," Revista Lecturas de Economía, Universidad de Antioquia, CIE, June.
    2. Misas A., Martha & López-Enciso, Enrique Antonio & Parra Álvarez, Juan Carlos, 2011. "La formación de precios en las empresas colombianas : evidencia a partir de una encuesta directa," Chapters, in: López Enciso, Enrique & Ramírez Giraldo, María Teresa (ed.), Formación de precios y salarios en Colombia T.1, volume 1, chapter 9, pages 297-375, Banco de la Republica de Colombia.
    3. Hernando, Ignacio & Álvarez, Luis J., 2005. "The price setting behaviour of Spanish firms: evidence from survey data," Working Paper Series 538, European Central Bank.
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    More about this item

    Keywords

    Fijación de precios; rentabilidad; costo más margen; demanda; oferta; competencia; equilibrio; costos y mercados.;
    All these keywords.

    JEL classification:

    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • D4 - Microeconomics - - Market Structure, Pricing, and Design
    • E3 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles

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