DESARROLLO DE UM MODELO PARAMÉTRICO DE FORMACIÓN DE PRECIOS PARA PRODUCTOS INDUSTRIALES: SIMULACIÓN APLICADA AL BUJE DEL TENSOR DE LA HYUNDAI HR

Resumen

Industrial product pricing requires the integration of manufacturing costs, expenses, taxes, desired margin, and market conditions. The isolated use of mark-up percentages may simplify calculations, but it does not, by itself, ensure that the price is economically sustainable or competitive. This article aims to develop and demonstrate, through an academic simulation, a parametric pricing model applicable to industrial products, using the Hyundai HR tensioner bushing as a reference. The research is bibliographic, exploratory, and applied, with a quantitative approach in the simulation stage. The proposed model relates unit variable cost, allocated fixed costs, unit expenses, taxes, discounts, and target margin. In an illustrative scenario only, hypothetical values for manufacturing cost, fixed expenses, simulated charges, and target margin were adopted, resulting in a reference price. This result does not represent an actual selling price, a validated accounting cost, or a market quotation. It is concluded that a parametric model can improve the transparency of assumptions and support managerial decisions, provided that its inputs are replaced with actual data and the resulting price is compared with market, competition, and perceived value.