Pricing of selected products in the FMCG market

This bachelor thesis deals with the pricing of products in the FMCG market, which is affected by the relationship between manufacturer of goods and the retail chain. In the theoretical part are explained the views on the term revenues and subsequently calculations are presented, as an important tool of value management. Further the retail market in the Czech Republic is characterized in relation to the supplier-customer relationship between the parties involved. In the practical part, is used data of a company operating in the FMCG market and is given a description of the pricing process of selected goods and their costings are calculated. Product price is divided into production costs, VAT, manufacturer's and retail chain's surcharge. In the final part these two margins are compared and assessed in terms of equitable distribution between the two parties involved in this business chain.