The Theoretical-Methodical Basis of Research in Assessing Pricing Processes of Businesses
PHD in Economic Sciences, assistant professor
Donbas State Machine-Building Academy, Kramatorsk
Erfort, I. Yu., Erfort, Yu. О. (2021). The Theoretical-Methodical Basis of Research in Assessing Pricing Processes of Businesses. Visnyk ekonomichnoi nauky Ukrainy, 1 (40), рр. 21-26. doi: https://doi.org/10.37405/1729-7206.2021.1(40).21-26
For indicating the theoretical-methodical base of research in pricing, the authors carried out the analysis of existing approaches to pricing: cost-pricing, marginal subjective pricing and marginal objective pricing. The idea of flexibility as a possibility of pricing processes to adjust is inherent in all examined approaches to pricing, however, the key directions of adjustment process very essentially. Cost pricing and subjective marginal pricing focus on possibility of pricing mechanism to adjust only in one certain way: with regard to either the costs like in the first case or utility to the customer like in the second. The objective marginal approach to pricing which takes into consideration the factors of both supply and demand represents, in the opinion of the authors, the well-balanced option and the most suitable base for developing methodical basis of assessing pricing processes of businesses. The development of these methodical approaches is the prospective direction of the further research and testifies the practical value of analysis of the existing approaches to the pricing.
pricing processes, theoretical-methodical basis, cost-pricing, subjective marginal approach to pricing, objective marginal approach to pricing.
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