АСОРТИМЕНТНЕ ЦІНОУТВОРЕННЯ У СФЕРІ МАРКЕТИНГУ ІННОВАЦІЙ
ASSORTMENT PRICING IN THE FIELD OF MARKETING INNOVATION
https://doi.org/10.31891/2307-5740-2022-306-3-34
Олівер ОРЛОВ
Хмельницький національний університет
https://orcid.org/0000-0003-1132-2999
Євгенія РЯСНИХ
Хмельницький національний університет
https://orcid.org/0000-0002-2440-1461
e-mail: pro_univer@ukr.net
Олена САВЧЕНКО
Хмельницький національний університет
https://orcid.org/0000-0001-7580-9048
e-mail: savchenkoo@khmnu.edu.ua
Oliver ORLOV, Evgenia RYSNYKH, Olena SAVCHENKO
Khmelnytskyi National University
Анотація мовою оригіналу
В статті надано критичний аналіз асортиментного ціноутворення, доведено непридатність традиційних методів управління змінами асортименту продукції підприємств за умов багатономенклатурного виробництва. Пропонується новий підхід до вирішення цієї актуальної проблеми із застосуванням інструментарію маржинального аналізу.
Ключові слова: асортиментне ціноутворення, коефіцієнт беззбитковості, запас надійності, коефіцієнт маржинального прибутку.
Розширена анотація англійською мовою
The modern world is in a period of rapid structural change that affects all spheres of life, and to survive in this competitive environment, companies must respond to these changes in a timely manner. Against the background of new requirements, the crisis of existing planning methods and especially pricing for new products is clearly visible.
The article provides a critical analysis of assortment pricing, proves the unsuitability of traditional methods of managing changes in the range of products of enterprises under conditions of multi-item production. A new approach to solving this topical problem with the use of margin analysis tools is proposed.
The article emphasizes that the impact of reduction (or increase) in prices for specific products on profitability and profitability can not be considered in isolation from the range and range of products in general for the enterprise. The authors believe that the main role in making decisions to reduce or increase prices for specific products is played by the coefficient of marginal profit. It is proved that assortment pricing can be implemented only with the help of a marginal approach, in which the break-even point is played by the break-even factor and the reliability margin. The proposed method of calculation has the character of direct influence, has no analogues in foreign and domestic literature and practice, does not require additional resources and time. The proposals themselves are very simple and have an internal logic.
Key words: assortment pricing, break-even point, reliability margin, margin profit ratio.
Література
- Colin Drury, Management and Cost Accounting, (Cengage India, 2012)
- A. Upchurch, ed. Management Accounting: Principles and Practice (FT, Prentice Hall, 2002)
- R.J. Dolan, Evernote (B): Announcing a Pricing Plan Change (Harvard, Harvard Business School Supplement 519-036, 2019)
- H.A. Simon, Rational Decision Making in Business // THE AMERICAN ECONOMIC REVIEW Access mode: https://www.academia.edu/7437639/Rational_Decision_Making_in_Business_Organizations
References
- Colin Drury, Management and Cost Accounting, (Cengage India, 2012)
- A. Upchurch, ed. Management Accounting: Principles and Practice (FT, Prentice Hall, 2002)
- R.J. Dolan, Evernote (B): Announcing a Pricing Plan Change (Harvard, Harvard Business School Supplement 519-036, 2019)
- H.A. Simon, Rational Decision Making in Business // THE AMERICAN ECONOMIC REVIEW Access mode: https://www.academia.edu/7437639/Rational_Decision_Making_in_Business_Organizations
