Laura Devincenzi
AN INTEGRATED VALUE CHAIN AND MANAGEMENT CONTROL APPROACH TO PRICING DECISIONS: EVIDENCE FROM BARILLA’S EXPORT MARKET.
Rel. Domenico Augusto Francesco Maisano. Politecnico di Torino, Corso di laurea magistrale in Ingegneria Gestionale (Engineering And Management), 2026
Abstract
The thesis, developed as part of an 800-hour curricular internship at Barilla G. e R. Fratelli S.p.A., analyzes the application of Value Chain Analysis as a quantitative tool to support pricing decisions and profitability management in export markets, with a focus on the Colombian market. After framing the competitive context of the LATAM region and the recent transformations of the Modern Trade channel in Colombia, the work integrates a microeconomic analysis of demand with the detailed reconstruction of the value chain downstream of the process. The aim is to assess how price changes affect the distribution of margins among the different players in the supply chain (manufacturer, distributor and retailer) and the company's actual ability to capture value.
The methodological approach is based on the integration between Value Chain Analysis, Strategic Cost Management and Management Control Systems, allowing the simulation of alternative scenarios (AS IS and TO BE) and the quantification of the economic impact of commercial decisions at the individual SKU and customer level
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