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Tsіni that tsіnova polіtika - Tormosov YG

4. Method ROZDІL RINKOVOGO TSІNOUTVORENNYA

4.1. Vitratnі methodological tsіnoutvorennya

In rinkovih minds Cena, yak usually vstanovlyuєtsya on osnovі spіvvіdnoshennya mіzh popitom that propozitsієyu. Ale tse not oznachaє scho pіdpriєmtsі not take nіyakoї uchastі in vstanovlennі tsіni. Pong, slit up cob realіzatsії product, vrahovuyuchi yogo yakіsnі characteristics mayuchi rozrahunkovu value vitrat, znayuchi tsіni konkurentіv i spozhivchy popit on market analysis, pochinayut formuvati vihіdnu tsіnu its produktsіyu. For with such a Pochatkova tsіnoyu nadhodit goods to market analysis, in de protsesі kupіvlі-sale pid vplivom spіvvіdnoshennya mіzh popitom i propozitsієyu vstanovlyuєtsya residual Cena realіzatsії.

Vihіdna Cena Got Booty in furrows mіzh nadmіrno nizkoyu tsіnoyu, yak not daє pributku, i nadmіrno temple, yak strimuє popit. Tom mіnіmalno mozhliva Cena viznachaєtsya sobіvartіstyu produktsії, and the maximum - nayavnіstyu unіkalnih vlastivostey product. Tsіni tovarіv konkurentіv i tovarіv analogіv obumovlyuyut serednіy rіven on yaky treba spiratit at vstanovlennі tsіni (Fig. 4.1).

Fig. 4.1. Chinniki scho obumovlyuyut rіven tsіni

On takі mіrkuvannya potrіbno spiratit pіdpriєmtsyam at virіshennі problemi Vibor method rozrahunku tsіni. Іsnuє dosit bagato metodіv tsіnoutvorennya, SSMSC zmіnyuyutsya od dosit Just before folding, ale z zhoden them Je unіversalnim. Nezvazhayuchi on tse, in rinkovih minds nayshirshe zastosovuyutsya method SSMSC in svoїy osnovі spirayutsya on:

- Vitrati;

- Popit;

- Konkurentsіyu.

Metodi tsіnoutvorennya scho ґruntuyutsya on vrahuvannі vitrat nazivayutsya vitratnimi. Before them vіdnosyat method Povny vitrat, allowances method, tsіlovogo pributku is the aggregate method.

Viznachennya tsіni method Povny vitrat spiraєtsya on kalkulyatsіyu produktsії to yakoї dodaєtsya Pevnyi pributku magnitude (Table. 4.1).

table 4.1

UMOVNY butt ROZRAHUNKU TSІNIMETODOM Povny VITRAT

Golovna perevaga danogo method - tse legkіst rozrahunkіv. Ale vіn Got two іstotnih nedolіki. According au-Perche, at vstanovlennі tsіni does not take up uwagi chinnik popitu on goods that konkurentsіya. Tom mozhliva situatsіya, if with such a product for tsіnoyu not koristuvatimetsya popitom, oskіlki competitors viroblyayut deshevshe produktsіyu, abo maintained upstream of yakіstyu. Alternatively, viznachennya vitrat not pov'yazane Zi zmіnoyu obsyagіv virobnitstva. Ale vіdomo, scho abo zbіlshennya zmenshennya Key infrastructure tovarіv viklikaє pevnі zmіni Chastain vitrat and otzhe, sobіvartostі odinitsі produktsії.

Method oblіku Povny vitrat CCB Basics dіyuchoї in nashіy kraїnі practice policy tsіnoutvorennya, yak traditsіyno orієntuvala pіdpriєmstva, headaches rank on virobnitstvo rather than popit. Mіzh note Tsey method vikoristovuєtsya i in rinkovih minds, if neobhіdno vstanoviti tsіnu on printsipovo nova produktsіyu, yak not Got analogіv and takozh for goods, scho on viroblyayutsya of order.

Torgovelnі that poserednitsko-zbutovі organіzatsії at viznachennі tsіni realіzatsії widely vikoristovuyut method bonuses, zgіdno s Yakima to zakupіvelnoї vartostі product dodaєtsya Pevnyi natsіnka. For rakhunok її poseredniki zabezpechuyut vіdshkoduvannya svoїh vitrat that obsession pributku. Ukazanі allowance mozhut vstanovlyuvatis without obmezhen їhnogo rіvnya abo Buti єdinimi (standard). Vikoristannya the standard premiums, yak usually maloefektivne, to scho stink not vrahovuyut osoblivostі popitu stream. Prote in kraїnah s rinkovoyu ekonomіkoyu zastosuvannya the standard allowances dosit poshirene for next obstavin. According au-Perche, the seller maintained upstream Knows about svoї vitrati, nіzh about popit on produktsіyu scho daє zmogu Yomou sproschuvati processes viznachennya tsіni. Alternatively, the standard allowances vikoristannya usіma seller sprichinyaє Pevnyi rіvnіst tsіn, scho uniquely zmenshuє tsіnovu konkurentsіyu.

Practice pokazuє scho prodavtsі, SSMSC pratsyuyut in competitive Rink, mainly vikoristovuyut rіznі quantities allowances SSMSC zmіnyuyutsya fallow od product groupies, rock toscho season. Metoyu takoї diferentsіatsії Je stimulyuvannya sale tovarіv. Tom diferentsіatsіya poserednitskih allowances already svіdchit not about expensive Sotho pіdhіd to tsіnoutvorennya and Yogo poєdnannya s popitom pokuptsіv.

Before vitratnih metodіv nalezhit takozh method bezzbitkovostі that tsіlovogo pributku at Money Does pіdpriєmets pragne vstanoviti tsіnu Taku, Yomou yak zabezpechit Bazhanov value of net income. Tsei method spiraєtsya on grafіk bezzbitkovostі, yaky vіdobrazhaє vitrati i ochіkuvany obsyag viruchki at rіznih rіvnyah virobnitstva abo sale. Vikoristovuyuchi danі Table. 3.4 pobuduєmo grafіk bezzbitkovostі for varіanta, if Cena virobu becoming UAH 40 (Fig. 4.2).

Fig. 4.2. Grafіk bezzbitkovostі

Yak seen іz grafіka, postіynі vitrati not zmіnyuyutsya fallow od obsyagu realіzatsії and povnі, tobto som i postіynih zmіnnih vitrat zbіlshuєtsya odnochasno іz zrostannyam obsyagіv realіzatsії. Kriva viruchki pochinaєtsya s nulovoї poznachki pіdіymaєtsya Vgoru i Zi zbіlshennyam kіlkostі realіzovanoї produktsії.

Location peretinu lіnіy viruchki that Povny vitrat nazivaєtsya point bezzbitkovostі. Vaughn pokazuє obsyag realіzatsії at Money Does viruchka povnіstyu pokrivaє vitrati pіdpriєmstva and Prybutok vіdpovіdno dorіvnyuє zero. Sector scho znahoditsya lіvoruch od tsієї vіdobrazhaє zbitki points, and the sector pravoruch - Prybutok od realіzatsії produktsії.

In Nashomu prikladі for zabezpechennya bezzbitkovostі pіdpriєmstvu neobhіdno virobiti i vіdpovіdno prodatsya yak mіnіmum 9.6 yew. virobіv and obsession for pributku in rozmіrі 135 tis. UAH Yomou treba realіzuvati slit 5.4 yew. odinits produktsії. Taqiy tsіlovy Prybutok pіdpriєmstvo Mauger will win, i realіzuyuchі Mensch Quantity produktsії, ale for vischoyu tsіnoyu. However pіdvischennya tsіni prizvede to zmenshennya obsyagіv sale pokupets Mauger i do not pridbati navіt Mensch Quantity produktsії. Tse deposits od elastichnostі popitu for tsіnoyu scho grafіk bezzbitkovostі not vіdobrazhaє.

Rіznitsya mіzh bezzbitkovim obsyagom i maximum value of the sale, a yak Mauger Buti dosyagnuta zgіdno іz forward-rozrahunkami, nazivaєtsya stock fіnansovoї BEZPEKA. Vіn obchislyuєtsya in vіdsotkah to ochіkuvanogo obsyagu sale. So, Yakscho in Nashomu prikladі bezzbitkovy obsyag sale stanovit9,6 yew. Pieces and prognozovany -. 15 yew. piece, the stock fіnansovoї BEZPEKA dorіvnyuvatime 36%. [((15 - 9.6) / 15) 100]. Chim bіlshy Tsey pokaznik, team bezpechnіshoyu situatsіya Yea i rizik Mensch virobnitstva produktsії. Dosvіd svіdchit: Yakscho stock fіnansovoї BEZPEKA dorіvnyuє deprivation of 5-7% ochіkuvanogo obsyagu sale, the great Je nebezpeka, scho on praktitsі pіdpriєmstvo Mauger not tіlki not Bazhanov otrimati pributku and navіt not dosyagti bezzbitkovostі.

Point bezzbitkovostі mozhna know i analіtichnim Shlyakhov. Vaughn, yak usually viznachaєtsya in natural odinitsyah (Quantity produktsії), ale i Mauger Buti Virage in groshovіy formі. bezzbitkovostі point in natural vimіrі (TB) obchislyuєtsya of the formula:

de - Suma postіynih vitrat;

SG - zmіnnі vitrati on odinitsyu produktsії;

C - Cena virobu;

MD - Margin dohіd on odinitsyu produktsії (Pete Margin dohіd).

Zastosovuyuchi dan formula, you can viznachiti dotsіlnіst ukladannya dogovorіv to supply produktsії. Povertayuchis to nashogo butt, pripustimo, scho Got pіdpriєmstvo mozhlivіst uklasti favor on virobnitstvo 15 tis. virobіv tsіnoyu for 40 USD per piece. Rozrahunki pokazuyut scho scrip postіynih vitrat vikonannya of order on becoming 240 tis. UAH, and zmіnnі vitrati on odinitsyu produktsії will dorіvnyuvati 15 UAH. For vkazanih drain point bezzbitkovostі dorіvnyuvatime 9.6 yew. virobam [240 (40 - 15)]. Tse svіdchit about those scho pіdpriєmstvu vigіdno uklasti Taqiy dogovіr, to scho OAO All postіynі vitrati will kompensovanі realіzatsієyu vkazanoї kіlkostі produktsії. Vihodyachi іz tsogo, margin dohіd on odinitsyu Rasht virobіv at sutі yavlyaє him clean Prybutok, zagalny rozmіr yakogo od sale 5.4 yew. odinits produktsії becoming 135 tis. UAH [(40 - 15) 5.4].

Yakscho on the market analysis Je competitors SSMSC takozh pragnut otrimati tse of order, pіdpriєmstvo Mauger zaproponuvati zamovniku vigіdnіshі minds on osnovі znizhennya vіdpusknoї tsіni produktsії. Ale at tsomu virobnik urahuvati guilty, scho for such otrimannya Well rozmіru pributku Yomou neobhіdno uklasti favor on bіlshu Quantity produktsії. Urahovuyuchi, scho not Got pіdpriєmstvo tіlki kompensuvati svoї vitrati and second otrimati tsіlovy Prybutok (HRC), for viznachennya mіnіmalnogo obsyagu of order (Kmin) vikoristovuєtsya formula:

Napriklad, virobnik proponuє zamovniku zmenshiti tsіnu to 35 UAH. In tsomu razі point bezzbitkovostі bude znahoditis on rіvnі 12 tis. virobіv [240 (35 - 15)], and for obsession tsіlovogo pributku in rozmіrі 135 tis. UAH Yomou potrіbno virobiti slit 6.75 yew. odinits produktsії [135 (35 - 15)]. So rank, dogovіr neobhіdno uklasti yak mіnіmum 18.75 yew. virobіv.

Prodovzhuyuchi butt pripustimo, scho Got pіdpriєmstvo mozhlivіst vіlnih bearing-down on virobiti slit 1.25 yew. virobіv. Ale such dodatkova Quantity produktsії Mauger Buti realіzovana on market analysis tіlki tsіnoyu for 26 UAH per unit. Rozrahunki pokazuyut, scho taka Cena navіt Mensch povnoї sobіvartostі virobu, yak dorіvnyuє UAH 27 [15 + (240: 20)]. On Purshia Poglyad virobnitstvo takoї partії produktsії brought pіdpriєmstvu tіlki zbitki on skin virobі in rozmіrі odnієї grivnі. Ale treba pam'yatati, scho all scrip postіynih vitrat vzhe kompensovana realіzatsієyu 12 tis. virobіv pershoї partії. Tom vitrati pіdpriєmstva on virobnitstvo odinitsі produktsії dodatkovoї partії will dorіvnyuvati tіlki zmіnnim vitratam and Prybutok - profit margins. In rezultatі sale dodatkovoї produktsії virobnik obsessed purely Prybutok in rozmіrі 13.75 yew. UAH [(26 - 15) 1.25].

Dosit obmezheno at formuvannі tsіn zastosovuєtsya aggregate method. Yogo polyagaє are in fact scho Cena viznachaєtsya dodavannyam tsіn okremih warehouses Chastain product to yakoї dodayutsya vitrati on їhnyu komplektatsіyu that zbirannya. Aggregate method zastosovuєtsya on au-Perche, if the goods are ready skladaєtsya s okremih virobіv (meblevі garnіturi, stolovі servіzi), and in another way, if Produkciya vigotovlyaєtsya s okremih elementіv, vuzlіv chi items (remote upravlіnnya).