ОБГРУНТУВАННЯ СУТНОСТІ МЕТОДОЛОГІЧНИХ ПІДХОДІВ ДО ЦІНОУТВОРЕННЯ НА ПІДПРИЄМСТВАХ
THE ESSENCE OF COMPANIES METHODOLOGICAL APPROACHES TO PRICING SUBSTANTIATION

Summary/Abstract: Іn terms of market, price relationship is the most important economic category that affects the economic status of all entities of certain individuals to the company and the state as a whole. Without a well-functioning system of prices and price regulation, as well as self-regulation, the national economy can not be productive. Properly chosen pricing strategy and tactics of pricing, and cost-based methods are key to pricing success of any enterprise. Pricing methodology is a set of general rules, principles and methods that include pricing development concept, definition and justification of price formation, pricing management, which is essential for a single price system creation in the economy. To achieve financial and economic performance of business in the long run, we must constantly learn and improve methods of pricing, given market conditions, supply and demand. The aim of the paper are to examine methodological approaches to the study of market pricing, identifying components and factors that affect the optimal choice of companies pricing for goods (services). The author discusses the components of pricing methodology. The main elements of it are the principles and methods of pricing that are interrelated. Pricing is based on the principles of scientific validity, task orientation, continuity and unity. Based on the core principles of pricing, companies themselves, depending on the characteristics of the activity, choose one or the other method of pricing. For selecting the correct method of pricing for products (services), managers should strictly adhere to the principles of price formation. Pricing principles can be realized only through the development and application of appropriate methods. Violation of established principles of pricing power provides administrative and economic sanctions.

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