РЕНТАБЕЛЬНОСТЬ КАК ИНСТРУМЕНТ ФОРМИРОВАНИЯ ЦЕНЫ И ПОВЫШЕНИЯ ПРИБЫЛЬНОСТИ ПО ВИДАМ ПРОДУКЦИИ
PROFITABILITY AS A TOOL FOR PRICE FORMATION AND INCREASE OF PROFITABILITY BY TYPE OF PRODUCT
Сторінки:137-143. Номер: №5, 2020 (286)
Автори:
OРЛОВ О. А., РЯСНЫХ Е. Г., Савченко Е. В.
Хмельницкий национальный университет
ORLOV O., RYASNYKH E., SAVCHENKO E.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-286-5-25
Надійшла / Paper received : 11.09.2020
Надрукована / Paper Printed : 04.11.2020
Анотація мовою оригіналу
На основе критического анализа системы формирования цен в условиях централизованной экономики, определения себестоимости и цен на современных украинских промышленных предприятиях, основных подходов к решению проблем ценообразования в работах ведущих западных экономистов, в статье предлагается новый взгляд на эту проблему. В качестве основного критериального показателя формирования цены предлагается коэффициент маржинальной прибыли, который выступает как потенциальная рентабельность изделия и обеспечивает покрытие постоянных затрат и формирование в цене желаемой величины прибыли.
Ключевые слова: цена, рентабельность, маржинальная прибыль, коэффициент маржинальной прибыли, метод АВС, метод «стандарт-кост».
Розширена анотація англійською мовою
In the conditions of the centralized management system the problems of price formation and on its basis profitability practically did not depend on the enterprises. The latter, calculating the cost of production, as a rule, were interested in artificially overestimating its value, because on its basis, prices were formed for products in the pricing bodies of the Union and the republics.
Characteristically, for industries producing consumer goods, the centralized pricing system set prices with a very high level of profitability. Thus, the profitability of the knitwear industry reached 40%, and the profitability of mechanical engineering and metallurgy products was set low to ensure its competitiveness in foreign markets.
In a market economy, companies independently form prices and profitability. But the main problem is the controversial methods of allocating fixed costs when calculating the cost of production. Most Ukrainian enterprises still distribute fixed costs in proportion to “direct wages”, which leads to a significant distortion of the value of the price, and, consequently, profitability.
There are numbers of important tasks in the economic literature and practice of enterprises which does not find acceptable solutions, since they require a quantitative measurement, and the analytical tools for these purposes are not presented at scientific papers. On the base of critical analysis of prime cost and price formation processes (including practice of the centrally planned economic production, modern Ukrainian enterprises’ experience and main approaches of leading western economists in the field) the alternative opinion is given. As the basic key index of price formation the marginal profit rate is suggested. With the help of the last one (which is, in fact, the potential profitability rate) will be possible to contribute the fixed costs covering and the wishing earnings on price. The method of non-cost pricing for machine-building enterprises is given. The obtained results are theoretically important since they allow calculating cost, price, profit and profitability on types of products in the new way, offer a non-cost approach to the prices formation with the provision of appropriate tools. The practical significance of the results obtained to create conditions for flexible management of costs, profits and prices, which is especially important in the circumstances of changing market conditions.
Keywords: price, profitability, marginal profit, marginal profit rate, method ABC, standard cost method
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