This article seeks to identify the perception of industrial controller managers have in regard to strategic and economic aspects of granting bonuses on higher product quantity purchases. The premise is that the economic results generated by the decision to grant a discount or a bonus for higher product quantities is much the same, taking into account the same amount of product delivered to the client. Ninety-one surveys, from the FIPECAFI- FEA-USP database, answered by controllers working in a variety of sectors were analyzed. The results revealed the following: 1) a very significant number of companies from the selected sample adopt a product quantity bonus policy; 2) commercial departments are generally responsible for this decision; and 3) the perception of controllers in regard to decision-making aspects in regard to granting bonuses in relation to product amounts purchased.
Bonus pack; Price discount; Sales promotion; Product profitability; Pricing policy
