Pricing - Yerukhimovich IL

PRICING

Teaching-methodical manual 3rd edition, stereotyped

Yerukhimovich I.L.

E79 Pricing: The teaching method. Allowance. - 3rd ed., The stereotype. - К .: МАУП, 2003. - 108 p .: ill. - Bibliography: p. 103-104.

ISBN 966-608-317-5

The proposed manual consistently outlines the theoretical, methodological and practical issues of formation of production costs; Economic essence and types of profit; The concept of profitability and methods for its determination; Economic essence and types of prices; Principles of pricing in a market economy; Mechanism of price formation and price policy of enterprises (firms), depending on the adopted business strategy.

For distance and distance learning students of the master's degree, as well as bachelor's and college.

ББК 65.422я7



ZMIST


Introduction
1. Costs of production, costs of the enterprise
1.1. Cost of production. Concept, economic essence
1.2. Classification of costs in the calculation section
1.3. Types of production costs
1.4. Classification of costs for production by the degree of dependence on the number of products
conclusions
2. Profit and rate of return
2.1. Profit. Concept, economic essence
2.2. Types of profit
2.3. Distribution and use of profit
2.4. Profitability. Economic essence, types, calculation of indicators of profitability
conclusions
3. Principles of pricing
3.1. The concept of prices and pricing. Price functions
3.2. Market pricing mechanism
3.3. State regulation of prices
conclusions
4. Types of prices
4.1. Factors affecting the price level
4.2. Types of prices by the degree of accounting for costs and profits
4.3. Kinds of prices (tariffs) depending on the degree of independence of the enterprise
4.4. Types of prices in sales contracts
4.5. Types of prices depending on the region of implementation
4.6. Types of prices by the time of their action
4.7. Kinds of the prices depending on the account in them of transport charges
4.8. Types of prices used in accounting, analysis and planning practice
conclusions
5. Methods of calculating wholesale and retail prices for goods
conclusions
6. Pricing policy of the enterprise (firm)
6.1. Product life cycle. Concept, stages
6.2. Dependence of the marketing strategy on the stage of the product life cycle
6.3. The objectives of the enterprise in the market and the pricing policy
6.4. Types of pricing policy of the enterprise (firm)
conclusions
7. Methods of establishing prices in a market economy
7.1. Establishment of the selling price based on average costs and profits
7.2. The establishment of prices on the basis of break-even analysis and ensuring the target profit
7.3. Setting prices based on the perceived value of goods
7.4. Setting prices based on current market prices
7.5. Pricing in the process of closed bidding
7.6. Establishment of the final bid price for the goods
7.7. Setting prices with discounts and allowances to promote sales
7.8. Establishment of differentiated prices
7.9. The analysis of a condition of a commodity market and operative regulation of the prices
conclusions
List of used and recommended literature