\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 04.06.2020<\/p>\n\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u0435\u0444\u0456\u0446\u0456\u0454\u043d\u0442\u0430 \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443 \u0432 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430\u043f\u0440\u044f\u043c\u0438, \u0434\u0435 \u0446\u0435\u0439 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a \u0432\u0456\u0434\u0456\u0433\u0440\u0430\u0454 \u043a\u043b\u044e\u0447\u043e\u0432\u0443 \u0440\u043e\u043b\u044c, \u0430 \u0441\u0430\u043c\u0435 \u0443 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u0456 \u0430\u0441\u043e\u0440\u0442\u0438\u043c\u0435\u043d\u0442\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u0430 \u0446\u0456\u043d \u043d\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u0443 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u044e.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a, \u043a\u043e\u0435\u0444\u0456\u0446\u0456\u0454\u043d\u0442 \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443, \u0430\u0441\u043e\u0440\u0442\u0438\u043c\u0435\u043d\u0442 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457, \u0446\u0456\u043d\u0438 \u043d\u0430 \u043d\u043e\u0432\u0443 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u044e.<\/p>\n\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\nThe purpose of the article is to research the role of marginal profit ratio in managerial decision making process. The detailed analysis of using of an important tool of operational analysis, which the marginal profit ratio is, is given in the article. It is proved, that the not objective interpretation of its role might lead to mistaken managerial decisions. The ways of effective using of that rate are shown, especially in price making and formation of the profitable assortment. Necessity of fully including the marginal profit ratio into the process of decision making is proven on the basis of grounded research.
\nThis article was mainly about the role of marginal profit in the analysis of the structure of the range, but this indicator plays a crucial role in the formation of prices for new products on an anti-cost basis and target pricing. It is substantiated that pricing for new products and targeted planning without the use of the marginal profit ratio is almost impossible.
\nGiven the above, it can be stated that the indicator “marginal profit” by type of product is calculated as the difference between price and variable costs. The price reflects the “value” of the product for the consumer, and the value of variable costs – the progressive design and technology of its production. Thus, in essence, the marginal profit ratio reflects their potential profitability, which is not distorted by the inadequate distribution of fixed costs. When distributing fixed costs in proportion to the marginal profit of the product with the same coefficients of marginal profit for any changes in the structure of the range and production volumes will have the same profitability.
\nKey words:<\/strong> marginal profit, marginal profit ratio, assortment, new product pricing.<\/p>\nReferences<\/strong><\/p>\n\n- Shim D.K. Metody upravleniya stoimostyu i analiza zatrat \/ D.K. Shim, D.G. Sigel ; per.v angl. \u2013 M. : Infor.izd.dom \u00abFilin\u00bb, 1996. \u2013 344 s.<\/li>\n
- Holov S.F. Upravlinskyi oblik : pidruchnyk \/ S.F. Holov. \u2013 K. : Libra, 2003. \u2013 704 s.<\/li>\n
- Savchuk V. Finansovyj menedzhment predpriyatiya \/ V. Savchuk. \u2013 K. : Maksimum, 2001. \u2013 592 s.<\/li>\n
- Blank I.A. Osnovy finansovogo menedzhmenta \/ I.A. Blank. \u2013 NIKA-Centr Elga, 1999. \u2013 521 s.<\/li>\n
- Finansovyj menedzhment. Teoriya i praktika : uchebnik \/ pod. red. Stoyanovoj E.S. \u2013 M. : Perspektiva, 1996. \u2013 656 s.<\/li>\n
- Atkinson. E.A. Upravlencheskij uchet \/ Atkinson. E.A., Banker R.D., Kaplan R.S., Yang M.S. \u2013 [3-e izd. ; per. s angl.]. \u2013 M. : Izd. dom \u00abVilyams\u00bb, 2005. \u2013 878 s.<\/li>\n
- Manichkina M. Vozmozhnosti ispolzovaniya anali za bezubytochnosti dlya prinyatiya upravlencheskih reshenij \/ M. manichkina, L.\u00a0Vasileva \/\/ Nauchnyj zhurnal KubGAU. \u2013 2017. \u2013 \u2116 129 (05).<\/li>\n
- Orlov O. Metod AVS. Mify i realnost. Alternativa \/ O. Orlov \/\/ Herald of Khmelnytskyi National University. \u2013 2008. \u2013 \u2116 4. T. 1. \u2013 S. 7\u201317.<\/li>\n
- Orlov O.A. Marzhinalizm i ceny na novuyu produkciyu. Ot teorii k praktike \/ O.A. Orlov \/\/ Herald of Khmelnytskyi National University. \u2013 2010. \u2013 \u2116 5. T. 1. \u2013 S. 7\u201310.<\/li>\n
- Orlov O.O. Tsilove planuvannia tsin, vytrat i prybutku za umov bahatonomenklaturnoho vyrobnytstva \/ O.O. Orlov, Ye.H.\u00a0Riasnykh \/\/ Herald of Khmelnytskyi National University. \u2013 2017. \u2013 \u2116 4. \u2013 S. 7\u201313.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/1004"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1004"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/1004\/revisions"}],"predecessor-version":[{"id":4208,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/1004\/revisions\/4208"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 16-20. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>3, 2020 (28<\/strong>2)<\/strong><\/p>\n