Break Even Price. Un nuovo metodo di definizione del prezzo per l’impresa culturale / Break Even Price. A new method for the definition of the price in cultural enterprises
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DOI:
https://doi.org/10.13138/2039-2362/1168Abstract
Nel caso delle imprese che producono servizi per la società, come quelle culturali, l’obiettivo primario è la diffusione del servizio per un miglioramento della società stessa. Per aumentare la diffusione della cultura, le imprese devono applicare prezzi bassi, ma per evitare squilibri economici, devono necessariamente accedere a finanziamenti pubblici o privati, che in questo lavoro chiameremo ricavi fissi. Molte imprese culturali hanno, inoltre, vincoli strutturali, come ad esempio i posti agibili di un teatro, che determinano la quantità massima producibile e vendibile. Per raggiungere l’equilibrio economico, quindi, un’impresa culturale, non avendo la compiuta possibilità di variare la quantità prodotta e venduta, non potendo ridurre i costi senza modificare la qualità del servizio, ha una principale variabile di intervento: il prezzo. Il prezzo diviene, infatti, una variabile strategica che i metodi tradizionali di determinazione dello stesso non sono atti a definire. In particolare il metodo basato sui costi risulta inadeguato non considerando i ricavi fissi e quindi la parziale copertura dei costi stessi attraverso i finanziamenti. Le caratteristiche dell’impresa artistico-culturale, nonché la conseguente inadeguatezza dei tradizionali metodi di definizione del prezzo, ci indirizzano ad utilizzare il BEP come la base teorica di un innovativo sistema di definizione del prezzo di equilibrio (Break Even Price), ossia del prezzo più basso che l’impresa può far pagare al fruitore per recuperare i costi totali, realizzare la propria mission e sopravvivere.
In cultural companies, and in particular in those producing services for the society, the main goal is spreading the service to improve community. In these cases, prices for services are fundamental elements to achieve the mission itself. To increase their services, these companies must often apply low prices, but to avoid economic imbalance, they must necessarily access to public or private funds (fixed incomes). Many not-for-profit companies also have structural constraints, such as the seats in a theatre. This does not allow a change in the quantity produced to reduce the unit price without necessarily sacrificing the service quality. So, not-for-profit companies, to achieve their mission, that is to increase the diffusion of the produced service keeping economic balance, having the constraint of defined produced and sold quantities, but accessing funds, must necessarily reduce the most they can access barriers for consumers, mainly prices. The features of cultural companies, and the consequent inadequacy of traditional pricing methods, lead us to use the BEP as the theoretical basis of an innovative method for the definition of equilibrium price, that is the lowest price the company can charge the user to recover the total costs and, so, to survive.
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