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Caso Bauregard

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Caso Bauregard
Introducción

A continuación se presentan los HECHOS del caso, los cuales ayudaron a comprender la problemática de la empresa Beauregard Textile Company:

1) SEP 1990: El administrador de ventas (Joel Calloway) y el contralor (Clarence Beal) se reunieron para recomendar el PRECIO de FÁBRICA del 4to periodo.

2) La compañía textil “Beauregard” fue una de las empresas más grandes en su segmento con ventas anuales de $83 millones.

3) Triaxx-30 (T-30) es un producto químico usado por la compañía “Beauregard” para aplicaciones “al aire libre” o “outdoor”.

3) ENERO 1990: El precio del producto Triaxx-30 subió de $3 a $4 por dos razones: incrementar la ganancia del producto y planes de expansión a largo plazo de la compañía. Esto conlleva a incrementar los costos de fabricación de dicho producto.

4) Calhoun & Pritchard Inc., es la única alternativa significativa del producto T-30, quien mantuvo su precio de dicha alternativa a $3. Esto hizo que “Beauregard” perdiese participación de mercado, pues los clientes son sensibles a los cambios de precio en el mercado y se van con la alternativa más económica.

5) Calloway y Beal discuten la decisión de cambio de precio del producto T-30.

6) El costo del producto T-30 es comparable al de la empresa Calhoun & Pritchard Inc.

7) Beal piensa que Calhoun & Pritchard Inc no puede disminuir el precio de su producto alternativo ($3) ya que sus costos de producto son comparables al de T-30

8) Calhoun & Pritchard Inc se encuentra en una situación financiera apretada como resultado de su estrategia de defensa reciente de precio.

9) Beal se pregunta: ¿Por qué Calhoun & Pritchard Inc mantuvo sus precios en $3? ¿Por qué no los subió a $4 al igual que “Beauregard”?

10) ¿Será mejor volver a bajar el precio de T-30 a $3 y volver a recobrar su mercado anterior? Bajar dicho precio no afectará las ventas de sus productos, según Calloway.

11) Beauregard tiene ventaja respecto a Calhoun & Pritchard Inc por su

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