\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 04.11.2020<\/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\u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043a\u0440\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0446\u0435\u043d \u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0446\u0435\u043d \u043d\u0430 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0445 \u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u0445, \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432 \u043a \u0440\u0435\u0448\u0435\u043d\u0438\u044e \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0440\u0430\u0431\u043e\u0442\u0430\u0445 \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0437\u0430\u043f\u0430\u0434\u043d\u044b\u0445 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0441\u0442\u043e\u0432, \u0432 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u043e\u0432\u044b\u0439 \u0432\u0437\u0433\u043b\u044f\u0434 \u043d\u0430 \u044d\u0442\u0443 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0443. \u0412 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044f \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0446\u0435\u043d\u044b \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u044b\u0441\u0442\u0443\u043f\u0430\u0435\u0442 \u043a\u0430\u043a \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u0430\u044f \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0438\u0437\u0434\u0435\u043b\u0438\u044f \u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u0442 \u043f\u043e\u043a\u0440\u044b\u0442\u0438\u0435 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442 \u0438 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0432 \u0446\u0435\u043d\u0435 \u0436\u0435\u043b\u0430\u0435\u043c\u043e\u0439 \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u044b \u043f\u0440\u0438\u0431\u044b\u043b\u0438.
\n\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0446\u0435\u043d\u0430, \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u043c\u0435\u0442\u043e\u0434 \u0410\u0412\u0421, \u043c\u0435\u0442\u043e\u0434 \u00ab\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442-\u043a\u043e\u0441\u0442\u00bb.<\/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>\nIn 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.
\nCharacteristically, 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.
\nIn 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.
\nThere 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\u00a0production, modern Ukrainian enterprises\u2019 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.
\nKeywords:<\/strong> price, profitability, marginal profit, marginal profit rate, method ABC, standard cost method<\/p>\nReferences<\/strong><\/p>\n\n- Druri K. Upravlencheskij i proizvodstvennyj uchet : uchebnik \/ K. Druri ; [per. s angl.]. \u2013 M. : YuNITI \u2013 DANA, 2002. \u2013 1071 s.<\/li>\n
- Apcherch A. Upravlencheskij uchet: Principy i praktika \/ pod red. Ya. V. Sokolova, N.A. Smirnovoj ; [per. s angl.]. \u2013 M. : Finansy i statistika, 2002. \u2013 952 s.<\/li>\n
- Horngren Ch. Upravlencheskij uchet \/ Ch. Horngren, Dzh. Foster, Sh. Datar ; [per. s angl.]. \u2013 10-e izd. \u2013 M. : Finansy i statistika, 2002. \u2013 932 s.<\/li>\n
- Atkinson. E.A. Upravlencheskij uchet \/ E.A. Atkinson, R.D. Yuanker, R.S. Kaplan, M.S. Yang. \u2013 3-e izdanie ; [per. s angl]. \u2013 M. : Izd. dom \u00abVilyams\u00bb, 2005. \u2013 878 s.<\/li>\n
- Dejli Dzh. Effektivnoe cenoobrazovanie \u2013 osnova konkurentnogo preimushestva \/ Dzh.Dejli ; [per. s angl.]. \u2013 M. : Vilyams, 2005. \u2013 877 s.<\/li>\n
- Orlov O. Metod AVS. Mify i realnost. Alternativa \/ O. Orlov \/\/ Herald of Khmelnytskyi National University. \u2013 2008. \u2013 T .1. \u2013 S. 7\u201317.<\/li>\n
- Dolan R. Effektivnoe cenoobrazovanie \/ R. Dolan, G. Sajmon ; [per. s angl.]. \u2013 M. : Ekzamen, 2003. \u2013 416 s.<\/li>\n
- Negl T. G. Strategiya i taktika cenoobrazovaniya \/ T.G. Negl, R. Holden. \u2013 SPb : Piter, 2001. \u2013 544 s.<\/li>\n
- Shumpeter J. Teoriya ekonomicheskogo razvitiya \/ J. Shumpeter \/\/ Mirovaya ekonomicheskaya mysl skvoz prizmu vekov. \u2013 T. 4. Vek globalnih transformacij. \u2013 M. : Mysl, 2004. \u2013 942 s.<\/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":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/3547"}],"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=3547"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/3547\/revisions"}],"predecessor-version":[{"id":6312,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/3547\/revisions\/6312"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438:137-143. \u041d\u043e\u043c\u0435\u0440: \u21165, 2020 (286)<\/strong><\/p>\n