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Course work: Pricing strategy and tactics of an enterprise using the example of OJSC “Bread. Pricing strategies

Pricing policy does not mean any pricing processes, but only those that are determined by market conditions and are, as it were, situational in nature (using the market situation).

The essence of a targeted pricing policy is to set such prices for F.’s goods and vary them in such a way depending on the position in the market in order to own a certain share of it and ensure the planned amount of profit. The price value is influenced by a large number of factors: the state of the monetary system; supply and demand relationship; competition, government price regulation, etc. Therefore, for success in the market it is necessary to develop a pricing policy, constantly checking its effectiveness. Pricing policy should be focused on:

Ensuring production profitability, which involves close linking of the price level with all other indicators economic activity F.

On effective demand (the same product will have a different price depending on the amount of effective demand in the market)

To the intensity of competition

To maintain (increase) the market area

For stability and stability of prices

There are 6 stages of pricing:

1.formation of pricing goals

2.determining demand

3.cost estimation

4. analysis of prices and products of competitors

5.choice of pricing method

6. setting the final price

1.There are 3 main goals of pricing:

1.1 Ensuring survival - becomes the goal of F. in cases where there are too many manufacturers in the market and intense competition reigns. To ensure the operation of enterprises and the sale of their goods, F. is forced to set low prices.

1.2. Maximization of current profit - F. assess demand and costs in relation to different price levels and select a price that will ensure maximum receipts of current profit and maximum reimbursement of costs.

1.3. Gaining leadership in terms of market share - Some F. believe that those with the largest market share will have the lowest costs and the highest long-term profits. Achieving leadership, F. goes for the maximum reduction in prices.

Gaining leadership in terms of product quality - usually achieving this goal requires setting a high price for the product in order to cover the costs of achieving high quality.

2. Any price assigned by F. one way or another will affect the level of demand for the product. The relationship between price and the resulting level of demand is represented by the demand curve. In a normal situation, demand and price are inverse proportional dependence, i.e. the higher the price, the lower the demand and vice versa, but for prestigious goods the demand turns out to be higher, the higher the price (up to a certain level), because in this case, buyers consider price to be an indicator of higher quality.

To measure demand, it is necessary to estimate it at different prices, but you need to remember that other factors can affect demand. Economists have found that under the influence of price factors there is a shift in the demand curve, and not a change in its shape.

If, under the influence of a small change in price, demand remains almost unchanged - it is inelastic. If demand undergoes significant changes, it is elastic. If demand can be called elastic, then you should think about reducing the price.

3. Demand usually determines the maximum price that F. can ask for his product, and the minimum price is determined by F.’s costs. The company strives to set a price for the product such that it fully covers all costs of its production, distribution and sales, including a fair rate profit for the effort and risk.

4. The establishment of the average price range is influenced by the prices of competitors. F. needs to know the prices and quality of his competitors' products. F. can use this knowledge as a starting point for his own pricing needs. If its product is similar to the products of its main competitor, it will be forced to set a price close to the competitor’s price. Otherwise, it may lose sales.

5. Knowing the demand schedule, the calculated amount?

5.1 Average costs + profit (mark-up method) - a mark-up corresponding to the usual amount of profit for this industry is added to the costs of a given product. Many f. work with their clients according to the principle: costs + agreed upon premium. This method does not take into account current changes in demand and competitors, but it is very common because F. knows more about costs than about demand; by tying the price to costs, F. does not have to adjust the price too often depending on fluctuations in demand; price competition will be minimal if all firms in the industry use this method.

5.2 Analysis of break-even and provision of target profit (capital income method)

This method is also cost oriented. F. strive to set a price that will provide her desired amount of profit. This technique is based on a break-even chart. This graph shows the total costs and total expected revenues for different levels sales volumes.

Regardless of sales volume, fixed costs do not change, and total costs increase simultaneously with sales growth. Gross revenues and total costs intersect at the turning point. If sales are below this point, F. suffers losses, if above it, profits. The breaking point can be calculated algebraically. It is equal to fixed costs / (price - variable costs). This pricing method requires F. to consider different options prices and their impact on sales volumes.

5.3 Setting prices based on the perceived value of the product (consumer evaluation method). This method focuses on consumer estimates rather than manufacturer costs. To achieve success in sales, F. convinces the client of the advantages of his product through cost comparison. It is explained to buyers that although they are paying more money for the product, but in reality they receive savings. To apply this method you need to know your potential customers and real competitors well, i.e. Constantly conduct market research.

5.4 Setting prices based on current price levels (method of following the competition leader). With this method, the entrepreneur is guided by the competitor’s prices and less attention pays attention to indicators of its own costs or demand. F. can set a price lower or higher than competitors' prices. This method is used when it is difficult for F. to predict his own costs or to constantly conduct market research.

5.5 Costly - the marketing method is based on the fact that when determining the price, not only economic, but also psychological factors. Research has shown that consumers perceive more expensive products as being of higher quality. The method requires a lot of creativity from marketers, good knowledge of the market and competitors.

6. The company sets the final price for the product, taking into account its more complete psychological perception and mandatory verification that this price corresponds to the established pricing policy and will be favorably received by intermediaries, its own sales staff, competitors, suppliers and government agencies.

Types of pricing strategy:

When developing a pricing policy, it is important not only to determine the price level, but also to formulate a strategic line for F.’s pricing behavior in the market. There are different types of pricing strategies in marketing. Let's look at the most common of them.

1. The high price strategy (“skimming”) involves selling goods initially at high prices, significantly higher than the production price, and then gradually reducing them. It is typical for the sale of new products and provides the seller with a quick return on investment in products and product promotion. Such a policy is possible if the product is of high quality, has a number of attractive, distinctive features, designed primarily for consumer goods. The most acceptable conditions for this strategy are: a high level of current demand from a large number of consumers; the initial group of consumers purchasing a product is less sensitive to price than subsequent ones; limited competition; the perception of a high price by buyers as evidence of high quality: the relatively low level of costs of small-scale production. This strategy is used especially actively when there is a slight excess of demand over supply in the market and F. occupies a monopoly position in the production of new goods.

2. The low price strategy (“pushing goods onto the market”) involves selling goods at low prices in order to stimulate demand, win the competition, conquer the mass market and significant market share. F. achieves success in the market, displaces competitors, takes a monopoly position during the growth stage, and then raises the prices of its goods. The strategy is effective in markets with large production volumes and high elasticity demand, when the buyer reacts sensitively to low prices and sharply increases the volume of purchases. Establishment low level prices are favored by the following conditions: the market is price sensitive and low prices contribute to its expansion; with increasing production volumes, the costs of distribution of goods are reduced; low price is not attractive to competitors.

3. The differentiated pricing strategy is used in trading practices, which establish a certain scale of possible discounts and surcharges to the average price level in various markets and their segments. The strategy provides for seasonal discounts, discounts for quality, discounts for regular partners, etc. Its varieties are the preferential price strategy and the discriminatory price strategy.

Preferential pricing strategy: Preferential prices are set for goods in which the F.-seller has a certain interest. A preferential price policy can be implemented as a temporary measure to stimulate sales. Preferential prices are the lowest prices at which F. sells his goods; as a rule, they are set below production costs and are used to stimulate sales in order to undermine competitors.

Discriminatory pricing strategy: Discriminatory prices are set at the highest level used to sell a given product; are applied to incompetent buyers who do not understand the market situation, as well as to buyers who are extremely interested in purchasing this product.

4. Single price strategy – establishing a single price for all consumers. This strategy builds consumer confidence, is convenient, and makes catalog sales possible.

5. Non-rounded price strategy – setting prices below round prices.

6. Strategy of the price leader - provides for the correlation of its price level with the movement and nature of prices of the leader in a given market for a specific product.

7. Low price strategy – changing the level of commodity prices depending on the buyer’s ability to bargain and his purchasing power.

8. The strategy of stable, constant prices involves selling goods at constant prices for a long time.

9. The strategy of unstable changing prices involves the dependence of prices on the market situation.

10. Prestige pricing strategy – selling goods at high prices, designed for market segments that pay attention to the quality of the goods.

11. Mass purchasing pricing strategy – selling goods at a discount if purchased in large quantities.

In trading practice, pricing strategies are not used separately, but in combination, by superimposing some types on others (For example, the strategy of differentiated prices is used with the strategy of “cream skimming” and “non-rounded prices”).

28. Economic costs of production: concept and types.

For the pr-va conk/capable pr-tion, the pr-tie invests the mean in the pr-nye factors. When purchasing equipment, equipment, materials, money. The average for purchases consists of r-dy or zat-you pr-tiya. Payment of money from a cash register or bank account in this case is called payment. When they talk about the use of production factors, we are talking about publishing houses.

Publishing house- this is den. selection of production factors for the release and implementation of the project. In the market ek-ke there are 2 approaches to defining the edit of the production line: buhg-ky and ek-ky.

Vel-na buhg. publishing house– this is the sum of payments associated with the production and real production or services of the company, which is reflected in the accounting accounts. These are external (factual) obvious publications. These include: costs of raw materials, materials, salary. workers, employees, payment for transport, business, trading, banking, legal services, taxes and other external publications. That. External publishing is a payment for services and resources to suppliers who are independent in relation to a given company and are not among the owners of this company. At the same time, in the process of production, a company can use resources that belong to it itself - these are the so-called internal ones. publishing house They are not provided for in contracts and other agreements, obligations for external payments. From the point of view companies: this is den. post-niya, cat. could be obtained for their own. the company's resource in the best of all alternative ways of using it.

No.: If a company uses buildings it owns for production purposes, it will not have external payments in the form of rent, but will have internal ones. publishing house, because the company sacrifices the opportunity to rent out this building and receive ar. fee.

To internal publishing house relation and normative profit or remuneration for the functions performed by him.

No.: Edinol. the owner of the company invested his own money in it. capital and labor; external costs of paying wages. and he does not bear interest (if the capital was borrowed), but he could put his capital in the bank and receive interest or offer his own management. services to another company and receive salary. But he chose to do exactly this business, then that min. board, which is necessary to hold it prep. sp-ti and sr-va in the village pr-tii and called the norm. profit; if it is not provided, then it is necessary to change the type of supply.

Int. publications are not reflected in accounting. reporting, although they really exist and learn when making certain decisions.

External and internal The company's publishing houses together make up all the company's publishing houses or ek-kiye - alt-nye, selection costs. Those. the value of ek-kih iz-k is den. revenue from the most profitable of all alt methods of using resources. This concept of publishing is embodied in the curve of possibilities.

The ogre of the owls causes a penalty for their use and, on the other hand, determines the alt-ness of their use, cat. is decided by choice. In the process of choosing through the most optimal allocation of resources between goals, people solve 3 problems: - what to produce; -how to produce; - for whom to produce. Let us assume that the available produced resources of society allow the production of a certain number of joint ventures and (or) a certain number of consumer goods (consumer goods).

All the firm's publishing houses are divided into regular and variable.

Permanent– den. costs for the production of products and services that do not depend on changes in the volume of production itself (construction of buildings, facilities, rent, internal publishing, rental of premises).

Let's move on. publishing house– changes as production volumes change (wages of workers, materials for production).

The division of output into alternating and constant is typical only for short-term use. periods, for long term periods, all costs act as variables. In sum, fixed (FC) and variable costs (VC) constitute total or gross costs: TC = FC + VC.

In addition to general publications for the production of the entire production, the company also plans. average general publications per unit. pr-tion, cf. Lenten or Wed Variables Dynamics avg. The output may differ from the dynamics of general output and have different directions: as the volume of production increases, the average fixed costs decrease, and the average variable costs may increase with a decrease in general avg. costs Moreover, general environments. izd-ki will decrease until the growth of avg. changeover izd-k will be compensated by a decrease in average post. ed. Further, an increase in production volume will lead to an increase in overall average costs. This is due to the law of diminishing production. Great knowledge for determining the volume of production capable of ensuring profit for the production is the calculation of the previous one. ed.

Additional publications associated with an increase in the production volume by one unit are called pre-mi (Spr.). Because fast. publications do not change with changes in the production volume, level and dynamics of the previous one. ed-to opr-sya only perem. ed. If you build a graph before. and average costs, then the curve is pred. izd-k will intersect the curve avg. costs and average total costs at their minimum points. If additional iz-ki for the expulsion of each subsequent unit of pr-tion below their avg. edition of already produced units, then production of this additional. units reduces average total costs and vice versa. Between the curve before izd-ek and the curve of average post. Izd-ek such a plant does not exist.

Conclusion: To accept ex. decisions to increase production volumes in the short term, the company will be guided by the dynamics of the average. and prev. ed.:

If prev. publishing house< средних, расширение пр-ва приведёт к дальн-му умен-нию ср. изд-к;

If it’s the other way around, then it’s necessary to reduce the volume of output.

Min-average costs are achieved when they are equal to the previous ones. ed.

Let's move on. Publishing houses are divided into:

AC proportional – transfer costs, cat. change in relatively the same proportion as production and reality.

Degress. changeover publishing house – variable costs, cat. change in a relatively smaller proportion than production and implementation.

Progress. changeover publishing house – variable costs, which change in a relatively greater proportion than production and reality.

29 Determination of the optimal volume of production under conditions of perfect and imperfect competition.

A major role in justifying management decisions is played by marginal analysis, the methodology of which is based on studying the relationship between 3 groups of the most important economic indicators: - costs; volume of production (product sales); profit. And the predicted values ​​of each of these indicators for a given value of the others. This method is also called break-even or income assistance analysis.

Carrying out calculations using the marginal analysis method requires compliance with a number of conditions:

The need to divide costs into fixed and variable;

Variable costs change in proportion to the volume of production (direct costs of production and sales of products - wages, raw materials, materials, fuel);

Fixed costs do not depend on the dynamics of production and sales volumes (depreciation, rent, interest on loans, salaries of management personnel, advertising, R&D) Fixed costs do not change within the limits of a significant production volume, i.e. in the range of business activity of the enterprise, which is established based on the production capacity of the enterprise and the demand for products;

Equality of production and sales of products within the period of time under consideration, i.e. finished goods inventories do not change significantly;

Production efficiency, price levels for products and consumed production resources will not be subject to significant fluctuations throughout the analyzed period;

Proportionality of revenue receipts to the volume of products sold.

Break-even- a state in which a business produces neither profit nor loss. The difference between the actual quantity of products sold and the break-even sales volume – security zone(profit zone or margin of financial stability, and the larger it is, the stronger the financial condition of the enterprise or the more stable the project). The calculation of these indicators is based on the interaction: costs – production volume (sales) – profit. To determine their level, you can use graphical and analytical methods.

Analytical method : does not require drawing graphs, gives more accurate results. Marginal Income (MR) – the difference between sales revenue (VR) and variable costs (Zper). This is the amount of money necessary to cover fixed costs (Zpost) and generate profit (P). MD = VR – Zper = Zpost + P

Specific marginal income (UMR) is the marginal income per unit of production.

UMD = MD / Q = BP / Q – Zper / Q = C – ultrasonic variable, where P – unit price.

Marginal income ratio (MCR) – the share of marginal income in sales volume.

Kmd = MD / VR = (VR – Zper) / VR = 1 – Zper / VR, T – break-even point of sales (production) or profitability threshold, equilibrium point, critical sales volume:

In natural units : T = Zpost / (C – Uzper) = Zpost /UMD, and (BP = Zpost + Zper)

In rubles : T = Zpost / Kmd

For the enterprise as a whole : T = Zpost / UMD weighted average

As a percentage of the maximum volume (profitability threshold): T = Zpost / MD * 100%

Sales volume at a given profit (Pzadan) : Tprib = (Zpost +P set) / UMD

Security zone(margin of financial stability) shows how much percent the actual sales volume is higher than the critical one, at which profitability is zero. ZB = (BP – T) / BP * 100%

The critical price level at which it is equal to the cost, and profit and profitability are zero, based on the given sales volume (Q) and the level of fixed and variable costs is calculated:

Tskrit = Zpost / Q + Zperem

Graphic method: very visual.

Example: Planned sales volume is 1500 units. Price = 25. Variable costs 10 r/unit. Permanent = 15,000 rub.

MP = 15000* 25 – 10*1500 = 21500 rub.

UMP = 25- 10 = 15 rub.

Tr.units prod. = 15000 / 15 = 1000 pcs.


The pricing policy is developed in accordance with the chosen marketing strategy, which may include:

  • - penetration into a new product market;
  • - expansion of the market for products manufactured by the enterprise;
  • - segmentation of the product market by groups of priority buyers;
  • - development of fundamentally new types of products or modification of existing ones to develop new markets.

There are three typical pricing strategies:

  • - setting prices slightly higher than competitors (premium pricing);
  • - setting prices approximately at the level of competitors (neutral pricing);
  • - setting prices slightly higher than competitors (price breakthrough strategy).

Premium Pricing may be selected if there is a market segment in which buyers are willing to pay for special properties goods at a slightly higher price than the bulk of potential consumers. The premium pricing strategy can also be used if the product has properties that are of priority to buyers in a given market segment. Only if this condition is met, an enterprise can make a profit by selling its products in this market segment at a price that includes a “premium” premium compared to the average market price for the most complete satisfaction of the requirements of this group of consumers.

Strategy neutral pricing not only expresses a refusal to use price to expand a core market segment, but also does not allow price to reduce that segment. Consequently, when choosing such a strategy, the role of price as an instrument of marketing policy is reduced to a minimum. Such a decision may be justified if:

  • - a study of the product market confirms that an enterprise can achieve its commercial goals using marketing tools other than price;
  • - financial analysis the use of other marketing tools (for example, advertising, design, etc.) indicates that carrying out these activities requires less costs than implementing activities related to the application of prices within the framework of new pricing strategies.

Neutral pricing can be used in cases where:

  • - buyers are very sensitive to the price level of the manufacturer’s goods;
  • - competing enterprises react harshly to any attempt to change prices in this segment of the product market;
  • - each seller on the market must maintain certain price ratios within the price range for various models (modifications) of the same manufacturer’s products (or their group).

Price Breakout Strategy is aimed at obtaining maximum profits by increasing sales volumes in the main segment of the product market. Moreover, the price of products set within the framework of this strategy does not necessarily have to be low in absolute value. It is small only in relation to the consumer properties of the product, its necessity for buyers and the prices of similar competing types of goods. The implementation of such a pricing strategy can be successful only if it is confirmed that potential competitors, for reasons known to them, will not be able (or will not want) to respond with a similar price reduction.

For example: a seller who initiates a price cut has more efficient technology or inexpensive resources than competitors and can increase sales at a lower cost, resulting in an acceptable profit even at lower prices.

In the process of selling finished products, the price level determines the possible volume of sales and, accordingly, production. Thus, with an increase in sales volume, the share of semi-fixed costs per unit of production decreases. Therefore, the costly method of pricing in a market organization of product sales is accompanied by serious financial losses for the enterprise. Such losses are due to the fact that the cost of the product corresponds only to a certain volume of its production and sales. Consequently, the financial calculations of an enterprise based on the cost pricing method may turn out to be incorrect.

A more reasonable approach is to first predict the price that can be obtained in the market for a new product, and then determine the volume of production of this product and possible markets. In this order, it is advisable to evaluate and take into account costs when justifying the pricing policy of an enterprise. When analyzing costs to justify pricing policy, you should not only accurately calculate the cost of production, but also their possible fluctuations when sales volume changes. In this case, it is recommended to take into account marginal (incremental) costs. Price management within the framework of an active pricing policy allows you to achieve a level of costs for production and sales of products at which the enterprise will receive the desired financial result.

It is advisable to link decisions on pricing issues with decisions made on production volumes and marketing strategy. Such a decision should be preceded by the collection of initial information, strategic analysis and selection of a pricing strategy.

To determine the pricing strategy, carry out the following events:

  • - assessment of costs of production and sales of products;
  • - clarification of the financial goals of the enterprise;
  • - selection of potential buyers;
  • - determination of marketing strategy;
  • - identification of possible competitors;
  • - financial analysis of the enterprise’s activities;
  • - segment market analysis;
  • - analysis of competition in specific market segments;
  • - assessment government regulation in the field of pricing.

The end result of developing a pricing policy is the formation of a final pricing strategy, which is important part overall enterprise development strategy.

To develop and successfully implement a pricing policy, the Ministry of Economic Development of the Russian Federation recommends that enterprises create a permanent structural unit responsible for pricing issues for their products. It is advisable to carry out work on pricing issues with structural divisions responsible for assessing and forecasting product costs when various options pricing policy of the enterprise.

Once a specific price has been established, the new stage enterprise pricing policy - the use of numerous pricing strategies, tactics, modifications and other methods of adaptation to the constant change in current market conditions.

Let's look at pricing strategies and tactics for existing and new products.

Pricing strategies are determined at the time of product launch, but adjustments may be made depending on the reactions of competitors and consumers.

Pricing strategies will be different for existing and new products (Figure 11.4).

Drawing. 11.4 - Pricing Strategies

For existing products, the following strategies are applied.

Price reduction strategy. A price reduction can be very beneficial for a business seeking to dominate its sector. A price reduction may also lead to small competitors raising their prices to critical levels and going bankrupt. Once a large enterprise captures the market, it will be able to charge higher prices again.

However, there is an opinion that the enterprise will not act this way for a number of reasons:

· after a price war, consumers may not be willing to pay new, higher prices;

many small businesses that are part of large corporations and possessing enormous resources, can withstand and even win a price war;

· a foreign importer enters the market with even lower prices.

Price leadership strategy. The use of price as a means of gaining a certain market share or preventing competition is a common technique characteristic of markets where one enterprise has a significant position. a large share than other competitors.

This company usually leads in price. His prices form the condition by which others set their prices. A change in price made by a given enterprise usually affects the entire industry. The speed of response to such price changes depends on the direction of the changes. If the leader raises prices, competitors may wait to influence the market before changing their prices. A price cut by a leader will prompt others in the industry to quickly cut prices.

Price following strategy. Businesses that are not market leaders usually set their prices around the dominant price. This is especially true for those sectors where there is not much difference between the products of individual enterprises and there is information about the dominant price. In this situation, little can be achieved by setting prices significantly different from those already in effect. Price reductions can lead to loss of profit, and increasing demand will require further investments in the development of production capacity. However, inflating the market price can lead to a sharp drop in sales, especially if competitors' products are readily available.

For new products, the following strategies are used.

Skimming strategy. When it is known that a new product is superior to all others on the market, a skimming strategy is usually adopted. This means that the product is launched at a very high price. Sales of a new product grow slowly, so attempts are made to ensure high profits per unit. This strategy is often used in high technology industries: computers, computing devices, VCRs and video cameras are all launched into the market at very high prices.

The benefits received by the enterprise when using this strategy are as follows:

· high profit means more money goes into the product launch fund;

· initial costs are covered faster;

· the price may be reduced as the product is approved on the market.

Disadvantages of this strategy:

· a high profit margin will tempt competitors to launch their own version of this product;

· if the price is too high, it will take longer for the product to be accepted and gain a foothold in the market;

· if the product launch occurs during an economic depression, then buyers may refrain from making new purchases;

· consumers become more knowledgeable and are inclined to postpone purchases. They will then buy this product not only cheaper, but also, possibly, of an improved modification.

Price invasion strategy. If the product is a new version of a product already known to the consumer, then you can launch it at a low price to achieve recognition and high sales volumes. If you launch a product at a lower price than your competitors, you need to be able to explain why the price is below the “price confidence level.” Once sales have reached the desired level and the product has become known, prices can be increased within the limits that competition allows.

Advantages of this strategy:

· producing larger volumes of goods can more quickly lead to lower unit costs;

· if profit margins are low, competitors will not launch their own product very quickly;

· demand for the product will be less susceptible to economic downturns.

Disadvantages of this strategy:

· It will take a long time to make a profit if the difference between the cost and the selling price is small. It may turn out that the product will never become profitable;

· compensation for the initial investment will require more time;

· It will be difficult to increase the price without major changes to the product if the price is set very low at the beginning.

In addition to those described in practice, there are such strategies as:

a) sequential passage through market segments with a gradual decrease in price;

b) quick reimbursement of costs from affordable price;

c) target price strategy;

d) stimulation of complex sales, etc.

All of them are modifications of the above-mentioned price determination strategies.

Pricing tactics can also be used to stimulate sales of existing products in stock. different stages life cycle. Let's look at the most common tactics (Fig. 11.5).

Drawing. 11.5. - Price determination tactics

Differentiated pricing tactics. This is a situation in which different buyers are charged differently for the same product and/or different times. There are many ways to differentiate prices in this way to increase profit margins.

By pursuing a policy of uniform prices, the enterprise misses out on some part of the profit, since wealthy and motivated consumers are willing to pay a price higher than the equilibrium price. In order to get different consumers to purchase the same product at different prices, it is necessary to segment the market in a special way. This practice is called discriminatory and can be carried out against consumers themselves.

Differentiation is made depending on:

· from the consumer segment;

· on the form of the product and its application;

· from the image of the product brand used;

· from location;

· from time, etc.

Discount tactics.

Discount- the amount by which the selling price of the goods sold to the buyer is reduced.

Price discounts can be provided not only by the manufacturer, but also by a trade organization.

Trade discount is a discount on the price of a product provided by the seller to the buyer in connection with the terms of the transaction and depending on the current market conditions. Therefore, a trade discount affects the price reduction. The most widespread types of discounts are: for cash payment, for the quantity of goods purchased, functional, seasonal, for turnover.

Cash discounts provide a reduction in price for customers who pay their bills promptly.

Discounts for the quantity of goods purchased imply a reduction in price for buyers purchasing large quantities of goods.

Functional discounts - reduction of prices by manufacturers for trading enterprises performing the functions of selling goods, storing and accounting for them; Such discounts allow manufacturers to reduce the costs of selling goods.

Seasonal discounts provide price reductions for customers making off-season purchases.

Discounts for turnover - price reduction regular customers. The amount of such discounts depends on the turnover achieved over a certain period and the payment procedure.

Price ranking tactics. You can offer a product at different prices to show differences in quality (this is done in theaters and concert halls), or you can buy gasoline of different quality within the appropriate price range.

Unprofitable pricing tactics. By offering some products for free or at very low prices, you can attract consumers and interest them in other products for sale.

Incentive pricing tactics. This is adding value to a product by selling two units for the price of one or offering coupons to reduce the cost of a purchase.

A special kind tactical decisions on pricing is the modification of prices on a geographical basis. If an enterprise intends to operate in a wide geographical market, for example in the European part of Russia, then it will inevitably face the question of taking into account transport costs in the final price of the product. This issue can be resolved in several ways:

· setting prices at the place of origin of the goods;

· calculation of average costs for the delivery of products, their inclusion in the price and thus establishing a single national price for everyone;

· establishment of zonal prices.

Most of these tactics can be used to temporarily improve the market position, but they gradually lose their effectiveness as more long period, as competitors begin to react to such actions.

11.4 Pricing policy of the enterprise

Pricing policy is not only one of the main components of an enterprise’s revenue management system, but also the most important mechanism ensuring it economic development for many priority areas. The pricing policy of an enterprise means determining the price level and possible options their changes depending on the goals and objectives solved by the enterprise in the short term and in the future.

The basic principles of the pricing policy of enterprises include:

· ensuring the coordination of pricing policy with the overall strategy of the enterprise and priority production development goals;

· ensuring the coordination of the enterprise’s pricing policy with market conditions and the characteristics of the market niche;

· ensuring that the pricing policy is linked to the types of enterprises (specialization, nature of location, etc.);

· providing an integrated approach to setting the price level for goods in combination with the level of trade customer service;

· implementation of an active pricing policy in the market.

The process of forming the pricing policy of enterprises covers the following stages.

1. Selection of the defining goals of pricing policy formation. The following targets can be selected:

a) customer orientation;

b) reference point for current costs;

c) profit target.

2. Assessment of the current price level, which is carried out in the following areas:

a) the average price level and its dynamics for individual stages of the pre-planning period;

b) the established differentiation of the levels of individual price elements, as well as the structure of these elements as part of the price;

c) the existing differentiation of price levels and structure in the context of individual groups (subgroups) of goods;

d) the possibility of reducing the level of current costs due to savings on certain types costs.

3. Market assessment, which is carried out in the following areas:

a) the possibility of differentiating prices for individual goods in a given segment of the consumer market;

b) the possibility of differentiating prices for individual goods for certain categories of buyers;

c) the possibility of expanding sales volume individual goods due to a certain reduction in their prices.

4. Differentiation of pricing policy goals by product groups, taking into account market opportunities and the level of current costs of the enterprise, which is carried out according to the following criteria:

a) by the role of goods in satisfying needs (everyday goods, periodic demand, episodic demand);

b) by the level of quality of goods and the level of trade services;

c) by stage of the product life cycle.

5. Formation of a specific price level for goods for each product item. At this stage, a specific price for goods is set based on the commodity situation in the consumer market.

6. Formation of a mechanism for timely adjustment of the price level. The following cases are possible:

a) planned reduction;

b) planned increase;

c) unplanned deviation.


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Pricing policy is important element systems management accounting. It involves not only setting prices for products, goods, services and works, but also the process of managing prices in various market situations. The pricing system of the MUP "Gorelektroseti" aims to determine the most in an efficient way the price that the buyer is willing to pay, and also explore the possibility of selling products at a price that includes a certain profit. In this regard, the prospects for management accounting are associated not only with calculating the cost of manufactured products, but also with calculating the selling price, which is essential for gaining leading positions in certain segments of the economy.

During the study of the situation, it was revealed that many Russian organizations when forming a pricing policy, they are more likely to act intuitively than to be guided by accurate accounting information. At the same time, the practice of economically developed countries indicates that pricing policy is a powerful tool not only in optimizing gross profits, but can also significantly contribute to solving strategic problems: conquering new markets, increasing sales volumes, etc.

The pricing tactics of MUP "Gorelektroseti" ensure the optimal response of a certain group of consumers in conditions of fierce competition. When determining the price, it is necessary to proceed from a scientifically based structure of the selling price, especially in cases where the organization enters the market with new products. A multi-stage approach to forming the selling price is also relevant. It will allow you to achieve optimal results in market segmentation and planning the market range of services provided. There is no strictly defined methodology for determining the selling price.

When developing a pricing methodology in the municipal unitary enterprise “Gorelektroseti”, it is necessary to take into account the following main factors:

  • -Internal: prevailing prices, structure of direct and indirect costs, general and specific goals of the organization, experience in setting prices, degree of knowledge of the sales market, reaction of sales department employees.
  • -External: the degree of competition and its impact on prices, the state of demand for products, dependence on suppliers of materials and subcontractors, the structure of demand and its dependence on price, government policy.

In every special case the method of identifying the final price at which products are sold will have its own characteristics. In this regard, the optimal price does not necessarily have to be the highest in terms of maximizing profits from the sale of a particular product or service. Taking into account various factors in a particular organization, the optimal price can be considered the one that best corresponds to the strategic and production objectives of the business entity.

It is a common belief that prices are determined on the basis of costs and are also influenced to some extent by market parameters and management. An analysis of the current situation has shown that the manufacturer often intuitively determines at what price his product or services can be sold, and uses the concept of “costs” only to justify this price. The vast majority of organizations currently do not use or underuse production cost metrics and market research in the pricing process.

In order to turn the situation around, it is necessary for the organization’s management to have a clear understanding of the level of direct and indirect costs and their distribution. In this case, marginal analysis by product type can be the most powerful tool for building an effective pricing and assortment policy.

In world practice, two concepts for determining the minimum price for products are most widespread:

  • - based on full production cost;
  • - based on variable costs.

The essence of pricing by the municipal unitary enterprise "Gorelektroseti" on the basis of the full production cost is as follows: the full cost of production and the trade markup are summed up. In this case, the total cost per unit of production is determined by dividing the sum of fixed and variable costs for production by total quantity released products.

Pricing based on variable costs is based on the principle that prices do not depend on total costs, but only on variable costs with some addition to the cost, which contributes to covering fixed costs and generating income. The size of the latter depends on the goals set (expanding the market segment, maximizing profits, etc.).

Determining the minimum price based on variable costs can also be divided into two options:

  • - based on average variable costs;
  • - based on additional production costs.

The choice of pricing method in each specific case depends on various factors: production technology, industry specifics, strategic and tactical goals, level of demand and competition, etc.

Thus, when setting a price, it is necessary to be guided by a specific methodology developed taking into account the characteristics of a particular organization and long-term and short-term goals, as well as the influencing factors. At the same time, the more timely and reliable information a manager has, the higher the likelihood that an informed decision will be made.

Pricing policies and strategies must be consistent with the organization's defined marketing strategy. The purpose of such a strategy may be:

  • 1) penetration into a new market;
  • 2) development of the market for products manufactured by the organization;
  • 3) segmentation of the product market (i.e., separating from the total mass of buyers their individual groups, differing in requirements for product properties and depending on the price level);
  • 4) development of new types of products or modification of existing ones to conquer new markets (for example, to meet the special requirements of consumers, including foreign ones).

In conditions where it is impossible to implement the marketing concept chosen by the Municipal Unitary Enterprise "Gorelektroseti" without the use of active measures in the field of pricing, tasks that can only be performed through price management should be determined. Based on this, you need to choose a specific strategy:

  • - premium pricing strategy;
  • - neutral pricing strategy;
  • - price breakout strategy.

The essence of the premium pricing strategy is as follows: prices for products are set higher than those of competitors. This may be appropriate if there is a market segment in which consumers are willing to pay a higher price for the special properties of products manufactured by the organization than the bulk of potential consumers. When applying this strategy using marketing research, you must first evaluate:

  • - can the increase in profit volume due to the sales volume of this product by increased price(and, accordingly, with greater profitability to costs) recoup the loss of profit compared to the level of sales volume possible at a lower price;
  • - will the sale of products by the organization at relatively high prices allow it to create an image of an organization producing high-quality products;
  • - Is it possible, by reducing sales volumes of these products (and, accordingly, their production), to get rid of some of the equipment used, as well as reduce the volume of inventories and working capital in order to increase the profitability of products.

Thus, the essence of the pricing policy of the municipal unitary enterprise "Gorelektroseti" is to manage prices within the framework of an active pricing system in order to determine the level of costs for the production of the organization's products that can ensure the achievement of the desired financial results when selling their products.

Let's consider how the elasticity of demand changes when the price of the products of the municipal unitary enterprise "Gorelektroseti" changes. The main factor taken into account when setting prices is studying competitors' prices. Real and potential competitors are always trying to assess the structure of prices and production profits. Real competitors will strive to offer the same or better products, and potential competitors will strive to enter the market if, in their opinion, profits can be high.

Price is the most visible of all components of competitiveness and, therefore, its changes are more quickly detected and cause response. Changes to other marketing elements may be less noticeable and more difficult to detect and respond to.

When setting prices, it is necessary to take into account the possible reaction of the main consumer groups. It is closely related to consumer expectations and the reputation of the manufacturer. The consumer would rather purchase products at a higher price, but with a well-established brand. But at the same time, one should avoid forming an unfavorable public opinion about the so-called “excess profit,” even if the manufacturer has a good reputation. This may encourage the consumer to place an order where an acceptable alternative is available.

In connection with the above analysis, it is necessary to recommend to the management of the municipal unitary enterprise "Gorelektroseti" to choose the most rational pricing method.

An analysis of the pricing policy of the municipal unitary enterprise "Gorelektroseti" revealed significant shortcomings of the costly pricing methods used at the enterprise. Therefore, it is advisable for the company to pay more attention to the market pricing method. This method is more consistent with the objectives of marketing product positioning.

Any market pricing method is based primarily on general rule- the presence in most cases of a decreasing relationship between the price of a product and the demand for it.

When using market pricing methods, it is necessary to take into account some nuances of consumer perception, which have a great impact on the company’s revenue.

A differentiated pricing method in accordance with critical price points significantly increases revenue from product sales and is therefore very profitable for the selling company.

The pricing policy of MUP "Gorelektroseti" is based on the principle of mutually beneficial cooperation, taking into account the interests and specifics of all counterparties: customers, trade organizations and intermediaries.

When setting prices, a unified pricing policy is applied, placing both our own and partner companies on equal competitive conditions. retail outlets, including in the regions. At the same time, the level of established selling prices is carefully verified and is the most optimal, with consistently high quality products.

Possession of original technology allows the municipal unitary enterprise "Gorelektroseti" to create unique shapes product offerings on the market, be more efficient, formulate optimal prices, guaranteeing product quality higher than that of many domestic analogues.

At the moment, the municipal unitary enterprise "Gorelektroseti" uses cost-based pricing methods, the essence of which is that a premium is added to the costs of the product, corresponding to the rate of profit or the desired income from turnover. The most used cost method in an enterprise is the method of pricing based on the share of profit in the price.

The consequences of MUP “Gorelektroseti”’s choice of pricing policy can be varied:

  • 1. Certain price levels may, to a greater or lesser extent, influence the state of the national and possibly the international economy. Prices for products such as electricity influence economic factors.
  • 2. Prices serve as a means of establishing certain relationships between the company and the buyers of its goods and contribute to the creation of a certain opinion about it, which influences its subsequent development.
  • 3. Prices determine the profitability and profitability of the municipal unitary enterprise "Gorelektroseti".
  • 4. Prices influence the company’s revenue from the sale of goods (services), and therefore can determine the structure of production and the company’s daily operating methods.
  • 5. Prices determine the financial stability of a company and its ability to take financial risks.
  • 6. Prices are a company’s strongest weapon in the fight against competitors in the market.

Also, in many cases, for the successful sale of products on the market, it is necessary, along with a flexible pricing policy, to use advertising, carry out sales promotion activities and after-sales technical service.