Abstract

Purpose. The aim of the article is to construct the most rational schemes and algorithms for their application to determine economically sound transparent prices for electricity and other goods in a market economy based on a system analysis of existing systems and pricing methods, as well as the definition of criteria for an objective assessment of the tariff level and the calculation of economically justified and socially oriented electricity prices on the basis of the proposed approach. Methodology . A methodology for calculating economically justified electricity tariffs based on the classical pricing method (cost + profit) is proposed. To conduct a comparative analysis of Ukrainian tariffs for electricity with tariffs in European countries, a methodology for calculating the given tariff factors is proposed, taking into account the level of average wages and the level of GDP per capita. Findings . As a result of the systematization of pricing methods, it is shown that all the methods presented are based on the classical approach (cost price + profit), and then, depending on the market conditions, they adapt to the change in the current situation. On the basis of the analysis it was established that the most rational method for calculating electricity tariffs is the use of the classical pricing method, taking into account the cost price and the economically justified level of profitability of its production. A comparative analysis of electricity tariffs in Ukraine and European countries was carried out on the basis of the complex indicators proposed in the work: the given tariff coefficients for electricity, which determine the ratio of the tariff to the level of the average wage and the level of GDP per capita. To liberalize the economic situation in the energy sector, it was suggested to choose the most effective method for determining the price of goods of strategic importance-the classical approach to pricing. Originality . Scientific novelty consists in developing a methodology for calculating economically sound transparent prices for electricity and other goods in a market economy based on a system analysis of existing systems and pricing methods. For the first time, the methodology of conducting a comparative analysis of Ukrainian tariffs for electricity with tariffs in European countries is applied based on the quoted tariff factors, taking into account the level of average wages and the level of GDP per capita. Practical value . The proposed approach makes it possible to determine economically feasible tariffs for electricity, taking into account the profitability of its production and to promote the establishment of civilized economic relations in the energy market of Ukraine.

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