Обґрунтування прийняття рішень з ціноутворення з урахуванням можливостей управління витратами

Abstract

The aim of the article is to develop proposals for improving approaches to the formation of pricing policy, taking into account the possibilities of cost management under modern economic conditions. The aggravation of various kinds of problems during the wartime in Ukraine is emphasized. Attention is focused on significant inflation rates and constant fluctuations in prices for goods and services, for which the dynamics of the consumer price index in Ukraine over the past decade, i. e. for 2014–2023, was studied. It is concluded that there is a need for new marketing approaches to the formation of prices, adequate to new challenges. In particular, attention is focused on the instruments for supporting decision-making on pricing, which is based on understanding the nature of the behavior of costs of economic entities. The main problems in the formation of prices in the face of new challenges of today have been identified. The imperfection of cost methods of pricing for managerial purposes and the need to classify costs into relevant and irrelevant ones have been proved. It is found out what types of costs have an impact on the justification and support of pricing decisions. Particular importance was given to the concepts of differentiated costs, as well as incurred or «drowned» costs. It is concluded that the latter do not affect the adoption of future managerial decisions and are always irrelevant. An example of determining the real amount of costs when making a decision on independent production of an article or its purchase on the side, which can be a criterion for making important managerial decisions, is considered. It is emphasized that the main factors of price formation, in addition to costs, are the results of market research, which, when pricing, take into account the motivation of consumers to purchase certain goods. It is specified that not all consumers consider the price as a decisive factor when deciding on the purchase of goods or services. It is noted that there are also personified, ethical or apathetic consumers who pay less attention to product prices. It is concluded that, taking into account different categories of consumers, it is expedient for enterprises to determine the appropriate price range, which will allow to set its optimal level and maintain it.