Pricing policy of marketing taking into account the...

Price marketing policy taking into account the competitive environment

Price policy - a combination of economic and organizational measures aimed at achieving significant results of the economic activity of the organization through prices, ensuring sustainable sales, and obtaining significant profits.

The price policy is created in order to develop a pricing strategy of the firm, which includes the following directions:

• determination of the firm's specific and total income from the production (sale) of the goods (services) at the existing price;

• Determine the necessary growth rate of sales in the event of a price reduction in order to increase the company's total revenue;

• setting an acceptable level of sales reduction in the event of a price increase before the company's total revenue is reduced to the existing level.

The main goal of introducing a price policy is to maximize the economic consequences of the integrated use of the system of price marketing, reducing material costs.

The price is set taking into account the factors that determine the type of competition (price and non-price):

• varieties of goods (standardized, unique, differentiated);

• the size of the enterprise (determined mainly by the scale of production and money turnover);

• the number of enterprises that are simultaneously present in the target market;

• barriers at the entrance to the target market.

Pricing is an element of marketing policy, consisting in the definition of a chain of goods and services. The system of prices of modern sales includes the following concepts and types of prices:

1) basic price - the price of a commodity of standard quality, based on which the price of the goods of higher or lower quality is established;

2) gross price - a price that includes transportation, insurance and other costs;

3) the price is negotiable - the price fixed in the contract of performance of works, purchase and sale, agreed between the seller and the buyer during the conclusion of the contract;

4) the price is the same - the reception of marketing, which assumes the establishment of the same price for all consumers, regardless of market conditions, buyer characteristics, purchase volumes;

5) catalog price - the official price published by η catalogs and prospectuses of companies, wholesale and retail trade enterprises;

6) the price is preferential - the low level of the price for the goods in order to stimulate the sale;

7) the optimal price - the price obtained on the basis of objectively determined estimates of costs and income from the sale of goods, services;

8) price starting - the highest price at which the buyer agrees to buy the product, or the minimum price at which the seller is ready to offer his goods for auction sale; is the initial price benchmark for establishing the starting price of the auction;

9) vacation price - the price at which an enterprise sells its goods to consumers;

10) the price of a pousy - the price of goods dissimilar in quality, set on the whole, on average, regardless of individual qualities, grades of individual units of the goods;

11) buyer's price - the price at which the buyer is ready, agrees and is able to purchase a unit (lot) of the goods; it is formed on the basis of the consumer's own ideas about the usefulness of the product, its quality, its fashion,

12) price prestigious - the high price, established on the goods with unique characteristics, the manufacturer (seller) which possesses faultless reputation;

13) Seller's price - the price at which the seller wishes, is ready, agrees, proposes to sell his goods; it is formed on the basis of costs of production and circulation, the desire to profit, production opportunities, competitor prices;

14) the price of penetration to the market - the low price of a product or service, designed to massively capture the market and divert attention from competitors' products

15) the equilibrium price - is set when the supply and demand values ​​are equal in a situation where the seller's price and the buyer's price are the same as a result of bargaining and consecutive concessions;

16) risk price - an indicator that reflects the quantitative assessment of the probable outcome of entrepreneurial and innovative activity, which is an economic outcome for which an investor or innovator has taken a risky decision;

17) Retail price - the price of a product sold in personal consumption in small, single quantities;

18) market price - the average price of transactions for a given product in a specific market in a certain period of time;

19) transaction price - the purchase price, fixed by the parties in the contract, reflecting the conditions for the sale of products;

20) price comparable - the price, given by the size of the conditions that occurred in a certain period, on a specific date, is used when comparing production volumes, turnover, in order to avoid distortions brought primarily by inflation ;

21) price step - the price of a specific serial production product, which decreases in leaps and bounds as costs are reduced or the goods become obsolete;

22) transfer price - the price assigned by the parent company to the nodes, component parts or finished products delivered to the branches, subsidiaries or received from them;

23) psychological price - the price is set just below the usual round value (for example, the product is offered at a price of 9.99 rubles instead of 10 rubles);

24) price-bait - the reception of marketing, assuming the establishment of low prices for a small number of goods in retail.

Obviously, the market as a system of relationships between different buyers and sellers is characterized by a wide variety of types of prices.

Despite the fact that modern science assumes many approaches to the grouping of price types, there is a need to specify the characteristics of their classification.

1. For Commodity Services :

1) wholesale prices, for which enterprises sell large amounts of industrial-technical and consumer products;

2) retail prices, for which goods are sold to a finite customer (mainly to the public) in a limited number;

3) Purchasing prices, according to which the state buys products from agricultural enterprises (farmers);

4) prices for tariffs for services, and tariffs can refer to both wholesale (for example, freight transport tariffs, freight) and retail (passenger tariffs).

2. On the way of transport costs reflection:

1) prices for ex-works (for goods of limited production and extensive supply network), which include transport costs to the point of main transport (port, railway station, border), taking into account the cost of loading or without it, and the costs for the rest the way is covered by the buyer (for example, the French-ship is the FOB departure port - the supplier pays the cost to the port of departure, including the cost of loading the goods from the berth to the ship);

2) prices for ex-works, including transportation costs to the destination (for example, the franco-ship is the port of destination and CIF insurance - the supplier pays all costs to the port of destination without unloading and insurance against the risk of loss or damage to the goods); variety - ex-consumer warehouse: the supplier pays all transportation costs, including the duty.

3. By form of sales:

1) contractual (contractual) prices determined as a result of an agreement between the seller and the buyer;

2) stock quotes - this is the price level of the commodity sold through the exchange;

3) the prices of fairs and exhibitions (often preferential);

4) auction prices.

4. By sales stages:

1) offer prices (seller's prices or starting prices) for which the seller wishes to sell the goods;

2) Demand prices for which the buyer wants to purchase the goods;

3) sale prices (transactions, sales, purchases) - actual or nominal prices. They should be distinguished from real, correlated with the level of income of society or the general level of prices.

5. By degree of regulation:

1) fixedly fixed;

2) regulated (changes within specific limits are allowed, set by the state for social products);

3) free (formed in accordance with market conditions).

6. By the degree of stability in time:

1) solid - are established at the conclusion of the contract for the entire duration of the action;

2) mobile - the price fixed in the contract varies at the time of delivery, if the market price of the goods established by the source specified in the contract has changed;

3) sliding - the original price is established in the contract and the method (formula) of amendments is stipulated in the event of a change in the cost of pricing factors; sliding prices apply to goods that require a long production period;

4) with subsequent fixation - the contract specifies the conditions for fixing and the principle of determining the price level: the periodicity of the fixation, its base, the terms of agreement and implementation.

7. For a base price (a benchmark for making corrections or fixing a level when concluding a deal):

1) estimated prices, which are determined by the supplier for each particular order, taking into account its technical and commercial conditions;

2) reference prices published in reference books, catalogs, periodicals; as a rule, these are the average prices of transactions concluded for a certain period, expert estimates, stock quotes, supply chains of large firms, etc.

3) prices of price lists and price tags.

In a systematized form, the main types of market structures that determine the types of competition and the degree of price control are given in Table. 6.5.

Competition usually entrusts with the function of establishing and identifying the market value of a product (service).

Price policy can be presented as a system document developed on the basis of market research to achieve the organization's goal using a valid market participation strategy and aimed at maximum satisfaction of customers' requests and making profit. Exemplary content

Table 6.5

The main types of market structures that determine the types of competition

Competition Forms

Signs that determine the form of competition

Price Control Rating





Many enterprises producing this product

Lack of price control

Complete homogeneity of products

Absence of restrictions for inter-branch capital overflow

Full awareness of buyers and sellers about the situation on the market


Only one company is produced

Very high price control

Product is unique

Penetration to the market is very difficult

Monopolistic competition

Many manufacturers of goods participate

Very strong price control

Many product differences

Penetration to the market is not significant work


Products are produced by two firms

Partial price control

Homogeneous products are produced


Relatively few firms

Partial price control

Produced products are slightly differentiated

Penetration to the market is not very difficult

The plan of the marketing pricing policy for the main sections is shown in Fig. 6.3.

The procedure for developing an enterprise pricing plan includes 11 steps.

First step. Forecast analysis of the market environment. This step is characterized by conducting market research in the field of determining the elasticity of demand, the degree of sensitivity of consumers to the price. In accordance with the law of demand, the market tends to balance. Coefficient

Approximate content of pricing policy in marketing

Fig. 6.3. Estimated content of pricing policy in marketing

the direct elasticity of demand shows how much demand will change as the price of a given commodity increases by 1%. In this case, the role of the function is the magnitude of demand, and the role of the argument is the price of the product.

where E - the amount of demand; d - price change; Q - the volume of demand; P is the price of the product.

There is usually an inverse relationship between the price of a good and the volume of demand, i.e. when the price increases, the quantity of goods that consumers want and can buy decreases, and vice versa. Consequently, the direct elasticity of demand is usually negative:

As a rule, the coefficients of the demand elasticity chain are compared by the absolute value.

The elasticity of demand, depending on the price - is the percentage change in the volume of sales of goods as a result of a price change of 1%. Along with analyzing the elasticity of demand, it is necessary to take into account the factors of buyers' sensitivity to the price level. The following sensitivity factors can be distinguished.

1. Effect of equity prices. The buyer is most sensitive to the price change, its increase, if it goes beyond the price range fair. At the same time, he is guided by the comparison of the current price with the previous price, the price of this product with the prices of analog goods, the conformity to the consumption standard, taking into account the consumer value.

2. The effect of assessing quality through price. The more the buyer perceives the price as evidence of the quality level, the less sensitive it is to changing it.

3. The effect of uniqueness. The more unique the product in terms of prestige, antiques, functional properties, the more relaxed the consumer's reaction to the increase in the sale price, especially in the context of auctions, exhibitions, presentations.

4. The effect of brand fame. The higher the cost of effective positioning of the brand, the creation of its popular image, the less sensitive the buyers to the size of the price of the company they love.

The second step. Underestimation of the position of goods (services) in the commodity market can lead to unpredictable consequences, which, of course, will affect the position of the firm. It is necessary to carry out timely monitoring of the media, intermediaries, the target audience for determining the current economic situation and determining objective prices for the goods. This stage involves calculating the real and potential market capacity, taking into account all the factors that affect it.

Entrepreneurs, based on short-term and long-term goals, choose the directions of their activities taking into account the state of the market. Evaluation of market conditions - information and analytical support of marketing, which is an integral part of business. The process of assessing the state of the market includes several stages:

1) setting the goal of the study and analyzing the state of the problem;

2) the definition of a system of indicators and methods of analysis;

3) selection of secondary information;

4) obtaining primary information;

5) processing and analysis of market data obtained (demand, supply, price, market capacity, forecast values ​​of these indicators);

6) development of recommendations for the adoption of a planning and management decision on the choice of the market;

7) Implementation of recommendations.

The real situation on the market is estimated using a number of indicators, the main ones being the following:

1) the capacity of the commodity market (the growth of the indicator is a positive effect); based on the level of per capita consumption, the formula is used

where W - the capacity of the commodity market, rubles; - the level of per capita consumption of goods, rubles; Q - estimated number of potential consumers, people

2) the growth rate of the commodity market (the growth of the indicator is a positive effect)

where - the growth rate of the commodity market,%; - market capacity is projected, rubles; - market capacity achieved, rubles.

3) the degree of market saturation (the growth of the indicator is a negative influence)

where N - the degree of market saturation,%; Р - Market offer, rub .; W - the capacity of the commodity market;

4) the cyclical nature of demand (the growth of the indicator is a positive effect)

where - the cyclical nature of demand; C - the number of purchases for a calendar month; n is the number of days in the month (n = 30);

5) seasonality of demand (presence - negative impact)

where S - seasonality of demand; - the volume of sales of products for the month, rubles; - average annual sales volume, rubles.

6) elasticity of demand (presence - negative impact)

where E is the elasticity of demand; - sales volumes before and after the price increase (if E> 1, the demand is elastic, if E & lt; 1 , the demand is inelastic);

7) the presence of distribution channels (positive effect)

where R - total number of distribution channels, units; UV - the number of universal channels, in units; UN - number of unique channels, units;

8) access to influence on distribution channels (presence - positive influence); point score: 1 - difficult, 2 - free;

9) the existence of equal competitors (presence - negative impact); score: 1 - availability; 2 - absence;

10) customer loyalty (growth is a positive effect)

where L - customer loyalty,%; Oi - the volume of the target audience, dedicated to this company, people; О - estimated number of potential consumers, people

As one of the main indicators characterizing the attractiveness of the market, we can offer an indicator of the company's market share, which has two meanings: absolute and relative market share:

1) absolute market share, calculated by the formula

where - market share of the company,%; - the company's sales volume, rubles; - the total sales of all companies in the target market X;

2) the relative market share, which is calculated by the formula

where relative market share of the company; - the absolute market share of the company,%; - the absolute market share

і-th main competitor of the company; /

In addition, there is such an indicator as the company's market share taking into account the dynamics, which is calculated using the formula

where - market share of the company; - the level of penetration; - the level of exclusivity; - intensity level.

The final choice of the market is carried out after a careful analysis of the current correlation of demand, supply and price of the enterprise's products on the market in question, i.e. its conjuncture.

Third step. Pricing objectives. Setting pricing objectives is related to the main areas of the enterprise. At this stage, the most realistic goals of price marketing are discussed. The main goals include profit, sales growth, good reputation creation, maximization of the firm's market value, ensuring market position stability, etc. The importance of price decisions in marketing is ensured by the fact that the price determines the level of demand and sales, as well as the profitability of the business, the image of the goods, etc.

The fourth step. Target market and positioning. Market research is aimed at identifying and assessing key factors, trends underlying the strategy and tactics of choosing a market segment in order to optimize the commercial and economic activities of market entities.

The results of the consumer segmentation process are:

• Rapid adaptation to customer needs and maximum satisfaction;

• Identification of unmet demand, allowing to make necessary adjustments to marketing strategies;

• the organic linking of the concept of the new product with the life cycle strategy in the target segment;

• Strengthening the company's competitive advantages through the timely evaluation of the price threshold.

Segment analysis of the market includes forecasting the composition of buyers in different parts of the market and determining ways to draw boundaries between segments in such a way that the establishment of lower prices in one segment does not exclude the possibility of setting higher prices in others.

Choosing a positioning strategy involves determining the location of the product (service) in the market, taking into account the possible reaction of competitors, as well as determining whether the firm has the opportunity to increase the guarantee of achieving its goals related to the volume and profitability of sales, by concentrating efforts on those segments of the market, where a sustainable competitive advantage will be achieved with minimal effort.

With the help of commercial amendments, the price of the goods offered for sale is brought into line with the terms of sale in the selected market. At the same time, differences in the technical and economic parameters of the given product from the competitor's products are taken into account (if the difference in favor of the company's products, the price increases, if in favor of the competitor it decreases).

The fifth step. Marketing strategy. For many enterprises, a significant obstacle to the progressive development is the lack of experience in creating an effective marketing management system using effective strategic decisions.

Strategy (from Latin strategia ) is a set of basic decisions, principles, leadership abilities aimed at achieving the main goal. The marketing strategy as a general comprehensive plan for achieving the goal includes the forms, methods and methods of assessing the company's market participation. In marketing practice of any company three levels of marketing strategies are distinguished: corporate, functional and instrumental (operational).

The company's development prospects are determined by corporate strategies formulated as a result of the development of portfolio, competitive strategies and growth strategies. Management at the corporate level involves the ranking of strategic tasks with the identification of priority areas for their solution. The tool of corporate strategies are strategic matrices, reflecting models of market participation.

Portfolio strategies are aimed at the marketing management system from the position of demand generation to increase market share and timely meet emerging needs. Ultimately, this strategy is aimed at creating a profitable business portfolio of the enterprise. Resource management based on the choice of economic directions is carried out using the matrix of the Boston Consulting Group (BCG).

Along with justifying profitable market zones, it is necessary to direct creative efforts to develop a growth strategy. Growth Strategies are corporate strategies that involve marketing activity to organize intensive growth through diversification and acquisition of new branches in the framework of integrated development. Growth strategies reflect the level of short-term and long-term goals of each year relative to the indicators of the previous year. In other words, growth strategies indicate clear guidelines for the progressive development of the firm, taking into account the requirements of the market and the real capabilities of the company. In practice, the matrix of I. Ansoff and the matrix of external acquisitions are used as the basis for the development of the growth strategy.

Competitive strategies are of great importance among corporate strategies. The choice of competitive strategy is due, on the one hand, to the competitive environment and its forces, on the other - a competitive position reflecting the real state of affairs and the possibilities of the firm. The chosen strategy of behavior in the market should guide the company to obtain specific advantages relative to its main competitors. When developing competitive advantages, use the Michael Porter matrix.

The sixth step. Analysis of the internal environment (cost estimation) and resource opportunities. It is used to conduct a full assessment of the organization's business, its true economic position in the market of goods and services with taking into account the aggregate of organizational, information, personnel components. But do not forget that when the world economy is serviced, the success of the enterprise will provide an efficiently used service potential.

In making this step, you should conduct a cost estimate to determine how you can achieve maximum commercial success. Since it is advisable to select several competing goods, it is necessary to calculate the average price, which will become the basis for negotiations with the buyer.

Seventh step. Pricing strategies and financial analysis. Financial analysis is conducted to develop a firm's pricing strategy and includes the following areas:

• Determining the company's specific and total revenue from the production (sale) of the product (service) at the existing price;

• Identify the necessary growth rate of sales in the event of a price reduction in order to increase the company's total revenue;

• Establishing an acceptable level of sales reduction in the event of a price increase before the company's overall gain is reduced to the existing level.

The results of the analysis should determine clear guidelines for the financial strategy, taking into account the current policy of using own and borrowed funds, creditworthiness, the formation of financial attractiveness for investors. When assessing the role of state regulation, research is conducted to determine the impact of the state's economic policy on the level of income of the population in the target market segments, assess the impact of prices on raw materials and supplies of supplier firms and predict the possible consequences.

At this stage, clear ideas about the directions of the company's development are formed, which allows defining its concept for the future period, real possibilities for its implementation, resource constraints, and quantitative and qualitative consequences of development. At the same time, a rationale is provided for choosing the price means for fulfilling the intended purposes in conditions of the type of competition (monopoly, oligopolistic, monopolistic or perfect competition).

It should be noted that price strategies that are effective for those who enter the market for the first time are not so for companies developing steadily on it. And this is understandable, since the goals, the resource potential, the perception of prices by consumers, the intensity of competition, the structure of costs, prices, legal restrictions, customer relations, typical for old and new market participants, are different.

Having determined the size of the final price, the company's management embarks on the implementation of price strategies, the following are widespread:

1. The strategy of skimming cream. It involves entering the market with a new unique product and the maximum price that consumers are willing to pay. Planning and management decisions on the implementation of this strategy are adopted in cases where the high potential demand (hidden) for a novelty, a low level of competition, the product has a consumer value are accurately determined.

2. After saturation of the initial demand for a novelty in a fairly narrow segment of the market, the firm, with a view to increasing its coverage and increasing sales, proceeds to implement the penetration policy strategy. This strategy is sometimes called a breakthrough policy. Price the novelty is set relatively low to win a larger market share. This strategy can be afforded by a firm that occupies a strong position in the market, has a good corporate potential and strives for leadership among its competitors.

3. The strategy of the price leader. It is selected in accordance with the price offered by the main competitor of the market. This strategy is successfully used by companies that do not pretend to a large market share. They follow the industry leader and carry out corporate activities in a tacit consent mode. Companies - followers of the leader will never set lower prices. Otherwise, the price war will begin, as a result of which the leader-competitor and the companies, superseded from the market will be determined.

4. The strategy of a prestigious price. It is typical for a chain of boutiques aimed at middle-class buyers, for whom high prices are available, as they are satisfied with the quality characteristics of the goods they purchase, and the service and comfort of service. This is primarily prestigious luxury items, including clothing from famous couturiers, watches, cars, shoes of the most popular companies in the world.

5. Pricing strategy of the consumer market segment. Companies of large and medium-sized businesses, as a rule, are guided not by one, but by several target segments of the market. But this requires taking into account the tastes and requests of different audiences of buyers who have different levels of income.

6. Cost-based pricing strategy. Costs are characterized by:

1) monetary evaluation of resources, providing the possibility of measuring their various types;

2) the target setting (associated with the production and sale of products in general or with any of the stages of this process);

3) a certain time, i.e. should be attributed to products for a given period.

Let's note one more important property of costs: if they are not involved in production and are not written off (not completely written off) for this product, then they turn into stocks of raw materials, materials, etc., inventories in work in process, stocks of finished products and m. From this it follows that the costs have the property of marginal capacity and are related to the assets of the enterprise. In Fig. 6.4 shows the signs of the classification of costs for production and sales of products.

Item material costs includes the cost of raw materials, basic materials (excluding recyclable waste), components and semi-finished products purchased from outside for production, as well as fuel and energy costs of all types purchased on the side, spent both for technological purposes and on maintenance made. Element labor costs implies the costs of basic and additional wages of all industrial and production personnel, as well as employees who are not in the state of the enterprise. Deductions for social needs are funds sent according to established norms to the pension fund, to medical and social insurance, etc.

In the concept of "depreciation of fixed assets includes the amount of depreciation charges in accordance with established norms from the full initial cost of the enterprise's production fixed assets, including accelerated depreciation of their active part. To Other costs include costs that can not be related to any of the others (travel expenses, taxes and fees, payment for communication services, etc.). Each of the listed generally accepted elements includes qualitatively homogeneous in nature costs, regardless of location (sphere)

Signs of the classification of costs of production and sales of products

Fig. 6.4. Signs of classification of costs of production and sales of products

their applications and production purposes. Therefore, the classification of economic elements underlies the definition of the total cost of production of the enterprise, which allows you to relate this section to other sections of its business plan.

Classification of costs for costing is the division of them according to the production purpose and place of origin in the production and sale of products. Classification by costing items serves as the basis for the development of the calculation of the cost of certain types of products (works and services), of all enterprise products.

By way of referring to the cost of production are allocated direct and indirect costs. Direct costs are directly related to the production of specific types of products and, according to established norms, are attributed to their prime cost (raw materials, materials, fuel, energy). Indirect costs are due to the manufacture of various types of products and are included in the cost price of its individual types indirectly (conditionally), in proportion to any feature. These include part of the costs of maintenance and operation of equipment, general production, general and other costs.

On the functional role in the formation of production costs distinguish between basic and overhead. The main costs are directly related to the technological process of manufacturing products. This is the cost of raw materials, materials (basic), technological fuel and energy, the basic wages of production workers. Overhead costs include the costs associated with creating the necessary conditions for the operation of production, with its organization, management, maintenance. Overheads are general production and general economic expenses.

In terms of the degree of dependence on changes in output, costs are divided into proportional and disproportionate. The amount of proportional (conditional variable) costs depends directly on the change in the volume of production (the wages of production workers, the cost of raw materials, materials, etc.). The absolute value of the disproportionate (conditionally-constant) costs when the volume of production changes does not change or changes insignificantly (depreciation of buildings, fuel for heating, energy for lighting the premises, salaries of management personnel).

In turn, permanent (disproportionate) costs are divided into starting and residual. The start includes the part of the fixed costs that arise with the resumption of production and sales of products. The remaining part is that part of the fixed costs that the enterprise continues to bear, despite the fact that the production and sale of products have been completely stopped for some time. The sum of constant and variable costs is the gross costs of the enterprise.

In terms of the degree of uniformity of costs costs are divided into elemental and complex. Elementary (homogeneous) includes expenses that can not be broken down into component parts (costs for raw materials, basic materials, depreciation of fixed assets). Complex are called the items of expenses, consisting of several homogeneous costs (expenses for the maintenance and operation of equipment, general production, general economic, etc.), which can be decomposed into primary elements.

Depending on the time of occurrence and assignment to the cost of production costs can be current, future periods and forthcoming. Current occur primarily at the moment and are attributed to the cost of production of this period. Expenses of future periods are made at a given period of time, but are included in the cost of production of subsequent periods in a certain proportion. The upcoming costs are still not incurred costs, for which funds are reserved in an estimate-normalized order (payment of holidays, seasonal expenses, etc.). This type of classification makes it possible to economically justify the uniform distribution of costs for production and marketing of products.

On the rationality of costs distinguish between productive and non-productive costs. Manufactured labor costs are considered to produce products of an established quality with rational technology and organization of production (planned costs). Non-productive costs are a consequence of shortcomings in technology and the organization of production (product mar- keting, loss from idle time, etc.) (not planned costs).

There are other signs of classification of costs for the production and sale of products, some of which are important for management accounting. Relevant costs (taken into account) are costs related to the decision being made. At the very least, they must be paid in order to keep the company in the market. Irrelevant costs (not taken into account) are costs that must be excluded when making a final decision.

For control and regulation, costs are classified as regulated and unregulated. Adjustable costs are costs, the amount of which can depend on the manager (manager) of the appropriate level of management. Unregulated costs are expenses, the amount of which depends to a small extent on the manager (manager), or even generally can not be determined by him. For the head of the company, almost all the company's expenses are regulated; for the head of the shop - only the costs within the shop, for the brigadier - the costs within the brigade, etc. Whenever possible, cost control, they are divided into controlled and uncontrolled. Controllable costs can be controlled by employees of the enterprise, and uncontrolled ones can not be controlled (increase in prices for fuel and energy resources, tax rates, etc.).

Explicit costs are the costs that the organization performs in the production and sale of products (works, services). Alternative (imputed) costs arise in conditions of limited resources when one option is selected from several. They mean lost profits arising from limited resources. Incremental (incremental or differential) costs are additional and arise in the production of additional products or the sale of additional goods. For example, if as a result of a 10% increase in output, costs will increase by 70 conventional units, this amount will be incremental costs. Marginal (marginal) costs are additional costs per unit of output (rather than for the entire output). Irreversible costs are the costs of the past (expired) period, the amount of which nothing can affect. These include the residual value of depreciable equipment, non-liquid assets, and the like.

In general, the structure of strategic planning should allow creating a system of measures that will respond in a timely manner to changes in the external environment and allow management bodies to take effective measures in the field of pricing to solve emerging problems.

The eighth step. Determining pricing methods, United States entrepreneurs are guided by the Decree of the US Department of Economics of 01.10.1997 No. 118, "On the approval of methodological recommendations for the reform of the enterprise (organization) (section 3, point 1), according to which the following methods of establishing prices are distinguished:

• based on cost and profit;

• with a focus on customer demand for products;

• using average industry prices

• with an orientation to the price of competitive products.

The ninth step. Adaptation of prices. Further, as a result of a set of analytical procedures, tools for adapting prices to current market changes are determined.

An essential addition to the practice of pricing is its stimulation. Stimulating pricing is based on the use of various kinds of discounts, credits. Buyers are always interested in discounts, they perceive them as a clear profit. The issue of using discounts will be discussed in more detail in paragraph 6.3.

The tenth step. Developing the mechanism for accelerating the implementation of price policy. This determines the potential of marketing, reflecting the fact that the enterprise has a real opportunity to timely monitor all possible changes in the macro- and micro-market environment in the field of pricing and promptly respond to them. A positive result of this activity will be the fulfillment of those planned final results of the enterprise's activity, which the marketing system is capable of influencing. Here is a possible composition of key indicators (criteria), with which you can obtain a numerical estimate of the final result of using marketing potential in the field of pricing.

1. Number of the formed constant client base.

2. Price levels for the main commodity items, use of discounts.

3. Potential volume of turnover (based on demand data).

4. Level of competition in the target market.

5. The development of the communication system.

6. The share of the conquered market.

7. Costs of maintaining the company's image.

8. Coefficient of stabilization of the composition of buyers, classified as permanent.

9. The pace of attracting new customers.

10. Expenses (budget) of funds for advertising.

11. Expenses for marketing research of the market.

12. Cost-effectiveness factor for marketing.

Eleventh step. Adjustment of planning and management price decisions - a unit that ensures the achievement of consistency in the implementation of the strategy of price marketing, taking into account the real state of the market environment through a set of more specific rules for building prices reflecting the specificity of industries, industries, products.

In the practice of implementing the strategy of price marketing, the establishment of the final contract price follows a series of successive stages, starting with the calculation of the price before it is bargained between market participants. The basis is usually the price of the offer, which is calculated by the entrepreneur on the basis of the appropriate calculation models:

• costs of production and circulation;

• the existing level of demand;

• the state of competition in the market.

When using all the above models, the minimum price is always determined beforehand, which can be stopped when faced with competition or overstocking.

The minimum price is determined by the formula

where - the minimum price; C - cost of goods; P - the minimum allowable share of profit to the price.

The practice of pricing on the part of manufacturing companies is determined by an accessible mechanism for summing up the total costs of producing a unit of output and the desired amount of profit, i.e. by the formula

where - the variable costs per unit of the product; - fixed costs; P - profit.

In cases where the manufacturer sells its products to wholesalers, and they, in turn, distribute it to the retail environment, the manufacturer's price changes, increasing by the amount of wholesale and retail margins.

So, for example, the price of a wholesaler is determined by the formula

where - the price of the wholesale seller; Z - costs of the wholesale seller; N is the percentage of the wholesale mark-up to the selling price.

This mechanism of price formation is carried out without taking into account the situation on the market. Based on the calculation of key performance indicators, you can develop unique marketing pricing technologies depending on the types of economic activity.

Adjustment of price decisions is carried out on the basis of monitoring and evaluation of the effectiveness of the enterprise. The purpose of the control is to establish the compliance of the planned indicators with the actual volumes of receiving revenues from the sale of goods and services. The results of the control allow us to identify the critical points of marketing activity in the field of pricing, which require immediate implementation for the formation of market stability, taking into account the financial, legal and competitive factors of the marketing environment.

Sales activity monitoring objects:

1) sales volume;

2) the size of the profit and costs;

3) the actual market share, its conformity to production and commercial potentials

4) target audiences of buyers with feedback on the offered goods, services;

5) the correspondence of the actual volume of goods turnover planned in the context of assortment groups and in differentiation by target segments;

6) analysis of the ratio of marketing costs to the actual sale of goods, services.

The last step is to plan how to monitor the practical implementation of the developed pricing plan.

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