Abstract
In an unstable external environment, an urgent task for enterprise managers is to determine a pricing strategy based on internal accounting and financial data to preserve the market position in the long term. The article aims to form a model for making strategic management decisions in the field of pricing at enterprises of the commercial sector of the economy based on accounting and analytical data on the costs of the enterprise. Analysis of accounting and financial models of strategic pricing at enterprises based on market, cost and mixed approaches was carried out. Accounting and financial models of price calculation based on accounting data on the costs of production and sale of products, as well as analysis of the life cycle of products, taking into account the expected rate of return, are given. It was determined that the basis of the market approach to price determination in the long term is the life cycle of products, which allows setting a competitive price for products taking into account the stages of market development and the position of products on it. The characteristic stages of the product life cycle are product development, market use, growth, maturity, and decline. The article analyzes the process of incurring costs at all stages of the product life cycle, which is the accounting and financial basis of strategic pricing at the enterprise and management in the long term. The cost approach involves the application of mark-up to various types of pricing for the base (variable costs, production cost of products, full costs of production and sale of products). It reduces managers' motivation for strategic cost management. Transfer pricing methods in the framework of the activities of a group of interrelated enterprises, which can be determined by cost and market approach, were also considered. The research results show that when making strategic pricing decisions, it is necessary to combine market-oriented pricing models and accounting-financial cost pricing models skillfully.
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