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Pricing - Yerukhimovich IL


Teaching-methodical manual 3rd edition, stereotyped

Yerukhimovich IL

E79 Pricing: A 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 determining it; economic essence and types of prices; principles of pricing in a market economy; the mechanism of price formation and the 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


1. Production costs, enterprise costs
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
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
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
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 the practice of accounting, analysis and planning
5. Methods of calculating wholesale and retail prices for goods
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)
7. Methods of establishing prices in a market economy
7.1. Determination of the selling price based on average costs and profit
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. The establishment of prices based on the level of 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 premiums 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
List of used and recommended literature