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In the competitive business environment there is an inherent complexity in the price decisions. Although technical aspects and financial principles bring many contributions in clarifying those decisions, they are not enough to solve the pricing question. The typical business environment in the new millennium has driven the companies to adopt a competitive positioning according to new tendencies, events and demands in the marketplace. In this sense, the Brazilian State Postal Service Company, ECT, is intending to adjust its pricing policy and, in addition to these issues, decided to study the opinion of its customers in the business market segment. Although the perceived value for the companies that use the various services incorporates many attributes, this study focuses on the relation between price and delivery time according to a sample of 1,520 users. Many strategic actions might be adopted as a consequence of the findings of this study.

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