Methods of industrial product pricing
Price is one of the key factors determining the demand for industrial products. The company's revenue and its ability to maintain and expand production depend on the prices they set. The purpose of this study is to analyze the international experience of existing methods and approaches to price formation for dual-use products on the example of advanced countries. The object of the study was pricing methods used by different states. The paper considers various pricing methods, features, procedure and conditions of their application in practice. It is shown that most of the countries listed in this paper apply a fairly flexible pricing policy. The regulatory role of the state in a number of countries is still very significant. This circumstance imposes additional restrictions on the process of price formation for enterprises manufacturing dual-use products. Moreover, each individual state has its own basic rules for regulating prices, which affect pricing. It is believed that these rules are related to antimonopoly legislation. As a rule, the adopted special laws regulating prices and providing information about prices are implemented in order to ensure competition in the market. A review of the pricing policy of Western (European) countries indicates that enterprises use methods that are almost equally in the interests of both the customer and the contractor. The result of this study allows us to conclude that most countries are not limited to the use of cost-based methods: on the contrary, in each case, all methods of pricing are considered and the most appropriate and taking into account the interests of both the customer and the contractor are selected. It is noted that simultaneous use of several pricing methods is deemed optimal for price forming in European enterprises. In the context of Russian industrial enterprises, the application of the method of comparable uncontrolled prices is proposed, which allows redistributing the tax burden for industrial associations.