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Pricing - Yerukhimovich IL

4.4. Types of prices in sales contracts

The contract is an official document, which is a contract for the supply of goods, the provision of services, etc. There are contracts for the sale of goods in their material form, services, as well as the results of creative activity.

The contract of purchase and sale of goods in their tangible form includes export, import, re-export and barter transactions.

The contract for the sale of services includes leasing operations; Transactions for the provision of engineering, consulting, production, technical and tourist services, transportation and loading / unloading services, banking and settlement operations; Forwarding service; Insurance of goods and goods; Advertising and publishing activities; Organization and participation in exhibitions, fairs, auctions.

The contract for the purchase and sale of the results of creative activity includes the trade in licenses and patents, objects of copyright and results of scientific research in various fields of science, technology, production, etc.

Contracts stipulate contractual terms, the order of their execution and responsibility for execution.

Contracts usually consist of several sections arranged in a certain logical sequence. One of these sections is the price and the total amount of the contract.

The price specified in the contract can be firm, with the subsequent fixation and sliding.

The fixed price does not change for the period from the moment of signing the contract until the goods arrive at the buyer.

The price with subsequent fixation is indicated in the contract for a certain calendar date. If the goods arrive to the buyer not later than the specified date, the price fixed in the contract does not change. Otherwise, certain sanctions are imposed on the supplier of the goods, which must be stipulated in the contract.

The sliding price depends on the economic situation of the exporting country (seller). At the date of receipt of the goods to the buyer in the seller's country may change the prices for raw materials, fuel, energy, wages of employees. In countries with market orientation, price indices are calculated as a whole or for certain groups of goods, as well as indexes of wages. These indices are published in international and national statistics, periodicals and economic publications. With the help of price indices, a previously agreed base price is adjusted.

In this case, the parties stipulate the right to adjust the price according to the generally accepted slip formula

Where Цс - sliding price (price of sliding);

Цб - the preliminary agreed price (basic); A - an invariable component of the price in the share value (profit);

B, c - the changing components of the price in the share value (the cost of raw materials and materials, wages, depreciation), adjusted by means of indices. The prices fixed in the contract are also called the prices of actual transactions.

The prices of actual transactions reflect specific conditions for the sale of goods and reliable information to the parties to the transaction, since they are the prices of real commercial transactions. The systematic accumulation of data on them allows more fully justify the positions when price negotiation between partners and compose a representative competitive list - a kind of information summarizing data on prices, technical and economic indicators, quality and commercial conditions for the sale of goods. The presence of a competitive list presupposes in practice the formation of a large-scale bank of computer data on the prices of foreign trade contracts.

With a view to streamlining pricing in the implementation of foreign economic activities by enterprises of Ukraine, increasing foreign exchange earnings from exports and reducing foreign exchange costs for the purchase of imported goods, and preventing dumping, subjects of foreign economic activity use indicative prices in their calculations. These are the prices formed on the international market for the relevant goods at the time of the export (import) operation, taking into account the terms of delivery and the fulfillment of the calculations determined in accordance with the legislation of Ukraine. Indicative prices are developed by the Ministry of Foreign Economic Relations of Ukraine based on the analysis of information received from customs, financial, statistical government bodies, banking and other institutions and organizations [8].

For goods for which indicative prices are entered, fixed or marginal levels of contract prices are not established.

Indicative prices are revised once a month. Their lists are subject to publication in the newspaper "Uryadovy kur'er" and may be changed by the Ministry of Foreign Economic Relations of Ukraine.

In the practice of international trade there is the concept of commodity dumping - the sale of significant quantities of goods at dumping prices.

The dumping price is the price for the goods, which is substantially lower than for normal commercial transactions. It is used in order to obtain competitive advantages when exporting to a particular market, driving out a competitor from it. In some cases, the sale of goods even at prices that do not reimburse the costs of production. The establishment of clearly underestimated prices for export goods as an effective means of struggle for the development of a new market and the strengthening or expansion of the presence in a partially developed market is quite common.

The use of dumping prices is limited by anti-dumping legislation [5].