As a species entrepreneurial activity trade is the resale of goods. Trade organizations, not being manufacturers of products, act as intermediaries between manufacturers and potential and real buyers. At the same time, pricing in trade is based mainly on the principle of making a profit. Since the main source of profit is a well-formed price, it plays one of the most important roles in the trade sphere in the entire process of carrying out economic activities. Therefore, pricing in trade is one of the priority activities of specialists in the competence of which is the sphere of ensuring the interests of the company and its strategic development.

Pricing in trade is based on concepts such as structure, price composition, prices for a similar product, price index, distribution costs, competitors' prices, rate of return, and others. The pricing mechanism provides for various patterns, methods of pricing and pricing principles (validity, price unity, continuity, control, purposefulness). To establish prices for goods, a trader must take into account whole complex factors that can influence the price and its level.

The pricing mechanism is based on the principles and methods by which prices are formed. They are mediated by the pricing policy inherent in a particular company, which is expressed in price management techniques and psychological techniques for creating adequate price indicators. Price management techniques include discount systems, bonuses, savings systems, promotions, gifts, discount cards, etc. Psychological techniques are based on the properties of human nature and the knowledge that people often make irrational purchases.

Trade pricing is mediated by a number of factors. First of all, it depends on the market niche occupied by the company. This can be a niche market of perfect competition or a so-called monopoly market. In the first case, sellers have practically no influence on prices, so the retailer needs to set prices that are approximately equal to those of competitors.

In the monopoly market, however, the price is almost entirely determined by the monopoly organization. In addition, it is very important in the process of price formation to take into account the general market situation and all its inherent temporary fluctuations. In a situation of stable market demand, the passive pricing mechanism can be successfully applied. Its essence boils down to strict adherence to costly methods of pricing without taking into account consumer preferences and changes in the market.

In a growing market situation, it is necessary to take into account consumer sentiment. In these conditions, you need to turn to active pricing, adjusting to buyers and responding to market changes in a mobile way. Such a mechanism is inherent in exchange trading and similar areas that are subject to live changes in market conditions.

The formation of prices is also influenced by the stage life cycle the item being sold. For new goods, prices of an intelligence nature are set. With more stable demand, the price reaches a correspondingly higher level. And in conditions of market saturation, prices have to be lowered.

Pricing stages include several items. The first is the choice of pricing objectives (to ensure survival, market retention or profit maximization).

Then the level of demand for the product is analyzed. Only after that you can proceed to accounting and analysis of your own costs and the study of competitors' prices.

The next stage of pricing is the choice of the method of pricing and the transition to the appointment of optimal prices for the goods sold.

Pricing management

• 4. Price positioning
• 5. Pricing tactics
• 6. State regulation of prices

In a narrow sense, price is the amount of money requested for a product or service. In a broad sense, it is the sum of those values ​​that the consumer gives in exchange for the right to possess this or that value. Price is the only element of the marketing mix related to income, all other elements (product, promotion, distribution) are related to costs.

Typical mistakes of enterprises in the field of pricing:

• * Too strong dependence of price on costs
• * Prices are not revised due to changes in the market situation.
• * Pricing does not include other elements of the marketing mix.
• * Prices do not change depending on the properties of various products, market segments and purchase situations.
• 1. External and internal factors of pricing

TO external factors relate:

1. The state of the market and demand (pricing on different types of markets, for markets of different elasticities, consumer perception of the price and value of the goods)

Ts.E.S. =% change in demand /% change in prices

• 2. Competitive environment (costs, prices, profitability of competitors ...);
• 3. Other factors (economic conditions, interests of intermediaries, influence of state bodies and social factors ...).

Internal factors:

• 1. Marketing goals (survival in the market, maximization of current profit, maximization of market share, partial coverage of costs ...);
• 2. Strategy of the marketing complex;
• 3. The size of production costs (fixed, variable, gross costs, accounting for the rate of return, marginal profit, etc.);
• 4. Organization of pricing activities within the enterprise.
• 2. Basic pricing methods

Cost Based Pricing

1) Method "cost + markup": Unit cost = variable costs + fixed costs / estimated sales V

Price with markup = Unit cost / (1 - desired sales revenue)

2) Analysis of break-even and ensuring target profit: Break-even volume = Price - fixed costs / variable costs

Competitive pricing

• 1. Method based on the level of current prices;
• 2. Method based on closed trades. Pricing based on the perception of the value of the product by the consumer
• 1. Analysis of the value of a new product

Consumers ---> Value -----> Price ----> Costs ----> Product

• 2. Method of marketing estimates
• 3. Typical pricing strategies

Skimming is a higher price than most buyers think a product with a given value deserves. A price breakout strategy (market penetration) is to set prices at a level lower than most buyers think a product with a given value deserves.

Neutral strategy - setting prices based on the "fair", in the opinion of most buyers, "price-value" ratio

• 4. Price positioning
• 1. Strategy of premium markups;
• 2. Strategy of increased value significance;
• 3. Economy strategy;
• 4. The strategy of the robbery.
• 5. Pricing tactics
• * Pricing within the product range - using price targets, unprofitable leaders, setting prices for complementary goods, setting prices for essential accessories, setting prices for by-products of production.
• * Geographic pricing - setting different prices depending on the location of the consumer.
• * Setting prices with discounts and offsets. I exist different types discounts:
  • 1.discounts for cash payment, prepayment,
  • 2. discounts for the quantity or volume of the purchased goods,
  • 3.functional discounts - discounts for trade channels,
  • 4. seasonal discounts- when buying goods in the off-season, which ensures more stable sales throughout the year,
  • 5. Offsets - other types of discounts, for example, lower prices for a new product, subject to the delivery of the old one.
• * Discriminatory prices. Conditions for price discrimination:
  • 1) the market should be easy to segment
  • 2) members of the low price segment cannot resell the product to members of the high price segment
  • 3) Doesn't hurt consumers
  • 4) Must not break the law
• * Psychology of consumer perception of price changes. A decrease in prices leads to different reactions of buyers, including the opposite to those expected.
• 6. State regulation of prices The Government of the Russian Federation and the Federal executive authorities carry out price regulation in the markets of natural monopolies by determining prices (tariffs) or their maximum level for the following goods and services:
  • * Natural gas (except for those sold to the population)
  • * Products for nuclear fuel purposes
  • * Electricity and heat
  • * Pumping and loading oil
  • * Defense products
  • * Precious metals and stones
  • * Prosthetic and orthopedic products
  • * Transportation of goods, loading and unloading operations on railway transport
  • * Transportation of passengers, baggage and mail by rail (except for suburban traffic)
  • * Servicing aircraft, passengers and cargo at airports
  • * Selected postal services
  • * Communication services for broadcasting programs of Russian state television and radio organizations, etc.

The price is determined using the cost-effective method. For the calculation, the size of the required gross revenue is determined, taking into account:

• a) costs associated with the provision of services by regulated entities,
• b) deductions for depreciation of fixed assets,
• c) standard profit.

The rate of return (profitability) on capital is determined by the regulatory body in accordance with the methodology for calculating the amount of economically justified costs and normative profit taken into account when forming regulated tariffs, approved by the Federal Tariff Service in the prescribed manner;

• d) taxes and other mandatory payments and fees,
• e) subsidies and subventions at the expense of the federal budget, the budgets of the subjects Russian Federation and municipalities.

Price discipline violations include:

• * Overpricing of regulated prices and tariffs
• * Violation by monopoly enterprises of the procedure for declaring free prices and tariffs, etc.

The purpose of the state. control: prevent serious inflation, help create conditions for normal competition and address urgent social problems... In this regard, a special role is assigned to: tax authorities, the consumer protection committee and fas. on free markets There are four factors that are unethical and illegal in pricing:

• * misleading prices, for example, a price bait followed by a switch, that is, luring and imposing a more expensive product, or, for example, discounts from an overpriced.
• * Price discrimination - different prices for different groups of buyers, regardless of costs. However, if the firm proves that such a technique does not impede competition, it will be recognized as legal.
• * Horizontal price fixing - an agreement between competitors to set prices artificially high level(vertical price fixing is legal; it is an agreement between the links along the path of the goods).
• * Collusion of competitors on prices or their coordinated actions with prices.

There is a possibility of government intervention in pricing in free markets in the form of state regulation of the margin in exceptional cases associated with macroeconomic force majeure circumstances.

The retailer's pricing policy is developed with the assumption that, on the one hand, the enterprise should deal with procurement marketing, and on the other hand, sales marketing.

The store has a wide range of choices thanks to a wide range of offers from both manufacturers and numerous large and small wholesalers.

The store's purchasing policy is focused on customer demand and at the same time to receive the planned share of profit from the goods. Retail pricing can be cost-based and / or market-driven.

The cost method involves the determination by a retailer of the selling price of a product as the sum of its purchase value and a fixed percentage to it. Under the market method, prices are set based on the perception of the willingness of buyers to pay for a given product.

The main advantage of the cost method is that it allows you to provide the required level of profit and is simple. The advantage of the market method lies in its linkage to the marketing concept. Its use assumes taking into account both the desires and the possibilities of buyers. However, the application of the market method is fraught with difficulties, especially in trading companies, the range of which includes thousands of trading units, and for each unit, individual pricing decisions are required.

The price assignment for a specific product takes into account all the variety of marketing factors of the company's strategy. The specificity of the retail trade is that the buyer in most cases makes a purchase in an assortment. Therefore, the pricing policy takes this circumstance into account, setting, for example, low prices for one product with the expectation that other products will be bought at the same time at fairly high prices. The price of the goods must ensure: the sale of the goods, its competitiveness, compliance with its value, the profitability of the enterprise.

Obviously, the optimal solution can be achieved by combining cost and market approaches, when the former becomes the basis of the pricing strategy, and the latter is used to attract buyers. The pricing strategy is aimed at ensuring a balance between the interests of the consumer and the interests of the company. In addition, this strategy must of course take into account the situation in a competitive market.

In the book of M. Levy and B.A. Weitz's Retail Fundamentals (1999) states that in the modern retail market two opposing pricing strategies compete: "daily low prices" (ENZ) and high / low prices. Retailers pursuing the ESC strategy emphasize that their retail prices are constantly somewhere between normal prices and sales by competitors, and they do not always offer the cheapest products. At certain points in time, the price may be higher than the purchase price of a sale at a competitor's store or wholesale market.

The advantages of the ESC strategy are as follows: the threat of price wars is reduced, since buyers, realizing that prices are at an acceptable level, increase the one-time purchase volume and visit the store more often; the need for advertising decreases, since low prices consistently attract buyers; profits may increase as the store abandons the high / low price strategy of significant discounts.

The implementation of the ESC is complicated by the fact that low prices must be constantly maintained, i.e. low-priced stores should sell clothing items cheaper than department stores, and regular products (flour, milk, sugar) cheaper than supermarkets.

Familia is a chain of inexpensive clothing stores in Moscow. Most of the shops "Familia" sell clothes of little-known Chinese and Turkish clothing brands. All "Familia" stores in Moscow offer a very large assortment of clothing. Prices for all clothes are very low, with total sales being held regularly, since stock stores need to have high turnover of clothes. During the period of total sale, prices for clothes in Familia stores fall by another 30-50%, thus reaching ridiculous ones. The quality of clothes in the Familia stores, taking into account their cost, is at a high level - in no other store it is impossible to buy such clothes at such prices, except for the direct competitor of the Familia store.

See: Surname - clothing stores // Poundpig.ru.

High / low price traders in some cases offer products at higher prices than those of their fellow ESC followers, but they often run sales and advertise them actively. Whereas previously sales were usually held at the end of the season, or when suppliers offered low prices or stocks exceeded standards, then today sales are organized much more often. The advantages of the high / low price strategy are as follows.

• 1. The same product is intended different segments: at the stage of entering the market, it is offered to "super-innovators" and "innovators" at high prices, and at the end of the season this product can be bought by people attracted by its cheapness.
• 2. Exciting sales atmosphere attracts great amount buyers, as a result of which the entire product is actually sold (albeit at different prices).
• 3. The emphasis is on quality or service (since the original price of the product was high, even at a sale, the buyer evaluates its quality as very good, which is not always the case when applying the ESC strategy).

For a successful business, it is necessary to use strategic planning, in particular, concerning the issues of reducing prices and conquering new markets. Until 1980, in the practice of Western trade, annual special sales were arranged, but then sellers realized that in order to attract buyers every day it was more expedient to lower prices every day. different ways... This method allows you to reduce your advertising costs.

Although the main retail pricing strategy is most often based on a combination of the ESC and high / low prices, other tools are quite popular - coupons, discounts, plastic cards, price leadership, multiple pricing, price equalization, odd and non-round prices, etc. However, their application is determined by the main pricing strategy.

Coupons- these are certificates giving their owners the right to a reduced price or other benefit when buying a product or service. They are mainly used for consumer goods. Coupons are published in newspapers and magazines (often after advertising the relevant product), they are placed in the mailboxes of consumers, sent by mail, applied directly to the goods, and handed out to passers-by. Coupons inform consumers about a product, encourage them to make purchases, draw their attention to a particular store, enhancing its competitive advantages, and increase the intensity of product use. Most often, they try to attract new customers with the help of coupons, attracting a regular customer is not always advisable and even has a negative character, since the total number of purchases does not increase, and the profit from the sale of a unit of goods decreases.

Price discounts- this is the part of the price that is returned to the buyer of the goods. They should be used only if a specific purpose is pursued, for example, with significant volumes (in monetary terms) of one-time purchases of goods. The retailer carefully calculates the system of price discounts; they are beneficial for him when working with suppliers of products and, under certain conditions, when making settlements with end consumers.

The store's gross profit will depend on how much more it can sell as a result of the price drop. If the demand for a product is elastic, then a price cut of, say, 15% should cause an increase in sales of more than 15%. The retailer must clearly calculate how much of the item to sell at the discount to generate the required gross margin. Two points should be considered: the degree of need for the product and the frequency of purchase. It is also important to consider the competitor's reaction to a price cut. If, in response to your discounts, they lower prices even more, then retailer and competitors are sacrificing profits.

In general, product price discounts are considered an acceptable and reasonable tactic for a retailer in cases where it is necessary:

• o attract buyers to the store, make it popular, expand the market share (however, it is necessary to clearly define in advance which goods and in what quantity can be sold at a reduced price);
• o vacate warehouses, sell expiring goods, off-season goods;
• o implement discounts as a competitive measure.

Plastic cards They are used at companies that make such markups, the level of which allows them to be painlessly reduced for any buyer, or at companies conducting an advertising campaign, where a plastic card is viewed as an element of advertising.

Cards can be registered and bearer. The card entitles you to a discount for a certain amount or, more often, for a certain or floating percentage with the next purchase. The floating percentage can vary depending on the day of the week, season, introduction of additional benefits, or increase in proportion to the amount for which the buyer purchased the goods from the trading company over a long period.

Club plastic cards scheme differs from the previous method of providing discounts for the next purchase only in that the organization of the club, the schemes and distribution of the cards themselves are undertaken by a specialized third-party company. Its task is to involve the maximum number of trading companies on contractual terms and buyers (on terms of purchasing cards) in a game organized for everyone. Club cards are widely used in international practice.

Discount plastic cards used in trading firms targeted at the wealthy. These cards have their own information carrier containing data on the residual amount for which the customer can make purchases at a discount, or a personal number read by a special device connected to a computer that determines the remainder of the customer's unrealized amount. This type of card is calculated for an amount that provides for the further purchase of goods by the buyer within a certain time.

If we translate the methodology of using discount cards into accounting language, then it is quite obvious that the buyer is providing a credit to the trading company.

Club "L" Etual "was founded in November 2001.

The purpose of the club is to enable customers to be interested in servicing L Etoile stores with the help of a system of accumulative discount cards, additional discounts, promotions and services.

Also, the goal of the club is to provide constant and maximum prompt feedback with buyers in order to introduce new special offers, taking into account their interests, to stimulate consumer activity.

The club regularly holds various events for regular customers, club parties, concerts, presentations of new products, service of regular customers by cosmetologists and make-up artists of manufacturing companies or our stores for free or with discounts, etc.

Conditions for obtaining discount cards:

1. To receive a 10% club card, it is enough to make a purchase in any L Etoile store for at least 399 rubles and completely fill out the client's personal questionnaire.

Discount card of "L" Etual "chain is cumulative according to the amount of purchases.

• 2. When lost discount card please contact any store "L" Etoile.
• 3. Discounts on discount cards may be subject to additional terms.
• 4. The upgrade of the status of the discount card occurs when the following amounts are reached:

Ruby Card (10% off) issued for purchases in the amount of 399 rubles.

Sapphire card (15% discount) issued for purchases for a total amount of 3000 rubles.

Violet Card (20% Off) issued for purchases for a total amount of 15,000 rubles.

Diamond Card (25% off) issued for purchases for a total amount of 25,000 rubles.

Club "L" Etoile "// L" Etoile [Offic. site]. URL: letoile.ru/club/cards/

Gift Certificate(gift card) is a document confirming the advance payment and entitling its holder to receive goods and / or services in an amount equivalent to the nominal value of the certificate.

Gift certificates can be divided into the following groups:

According to the option of specifying the denomination:

• o certificates and cards with a set denomination (usually for 500, 1000, 2000 rubles, etc.);
• o certificates and cards with free denomination (in this case, the amount of denomination is set by the buyer of the Certificate).

By the specialization of the organization:

• o for the purchase of goods (cosmetics, optics, household goods, clothing, footwear, sports equipment, etc.);
• o to receive services (medical, cosmetic, hairdressing, sports center services, etc.).

By the validity period of the certificate:

• o with a fixed period of validity (1, 3, 6 months, 1 year, until the end of the year, etc.);
• o without a specified period of validity (serviced until the expiration of the nominal amount).

According to internal service rules:

• o assumes one-time use. The entire amount of the certificate is used at a time and in full, while the certificate itself is irrevocably transferred to the seller;
• o can be used multiple times. If the purchase price is less than the face value of the certificate, then you can use the remaining amount next time.

Price Leadership is a strategy based on an "attractive" ("inviting" product)... It stipulates that the retailer sets prices below normal for certain items in the expectation that the event will attract additional customers and increase sales of other items in the store. As a result, the customer gets the impression that the prices are lower in the store than in others. Sometimes these products are called loss-making leaders. Although, in order to be unprofitable, such goods must be sold at a price below cost, which usually does not happen. Consumer goods are used as "inviting" goods, the prices of which are well known to buyers.

In supermarkets "inviting" goods are usually eggs, milk, sunflower oil... The catchy product strategy is designed for frequently purchased products by price-sensitive buyers.

Multiple pricing is that homogeneous goods of various weights(volume) are sold at different prices. For example, a 100-gram package of coffee of any brand will always cost more (in terms of 100 g of mass) than the same coffee, but in a 200-gram can. This method is aimed at increasing the volume of sales of goods. Its peculiarity lies in the fact that it allows buyers to stock up some goods for future use, to consider the purchase profitable, and ultimately leads to an increase in the consumption of goods by the buyer.

Multidimensional pricing is used to "push" goods and aims to force the buyer to buy two or more goods at the same time, for example, offering "three for fifty rubles."

When using the method leveling the price line the store offers different levels predetermined price positions. The buyer has to choose between a cheap, or an average price, or an expensive product. Moreover, on the store shelves, goods are grouped by price levels. When purchasing goods, retailers choose those that correspond to the selected price levels. It is easier for the buyer to make a choice, since he does not get confused in a large number of trade marks. It takes less time to buy. For example, a men's clothing store can group ties at 120, 500 and 1000 rubles, depending on their appearance and quality.

The advantage of this method is that it is easier for the retailer to keep track of the goods in stock, it gains additional flexibility, but the purchase value of some goods may be slightly higher or lower than necessary. Some of the flexibility can be lost when firms are forced to abandon potentially lucrative products that do not fit into any price level.

Odd and non-round prices- ineffective for "pre-selection" goods, the purchase of which requires some thought.

When buying a car does not have of particular importance whether the buyer will have to pay $ 9995 or $ 10,000 for it. Buyers associate out-of-round prices with cheap hot goods.

To improve the visual perception of the price, its adjustment is used (for example, setting the price to 499 instead of 500).

Bait Inclusion Pricing is an illegal push-through practice where a retailer sets negotiated prices (with no intent to sell the product) and then advertises an offer in order to attract customers to the store. Bait-in pricing is applied when a shopper of a promoted “bargain” appears in a store and the seller tries to “switch” the customer to a more expensive type of product or brand.

Prestigious pricing- a technique in which a retailer sets rather high prices for products in comparison with competitors in order to distinguish itself against their background. The high price has a psychological effect - it convinces people that these goods (and the company that offered them) are of the best quality.

Based on the foregoing, the price formation methodology can be presented in the form of a diagram (Fig. 4.2).

Chapter 1. Price as an economic category of commercial pricing

1.1. The essence of prices and their classification

The perceived value of a product (work, service), or as much as at a certain moment the buyer can pay the seller, is called the price of this product. The moment when the seller transfers the goods to the buyer is considered the current moment, it appears during:

1) delivery of goods to the buyer, if the contract specifies this obligation of the seller;

2) placing the goods at the disposal of the buyer, if the goods are to be handed over to the buyer at the location of the goods.

Determining the price at the moment means a certain amount of money that the last of the buyers paid or the next one will pay. Karl Marx in his work "Capital" defined the price as "the monetary name of labor embodied in a commodity: an indicator of the value of the commodity ...".

Price – this is:

1) the ordinate of the point of intersection of the supply and demand curves;

2) the most important indicator of the effectiveness of the economic and commercial activities of the enterprise (one of the factors of its survival in modern conditions).

To make a decision on the price of a specific product, it is necessary to establish:

1) the amount of demand for a given product (work, service) and the degree of its duration;

2) the boundaries of the market for goods in terms of volume and duration of action;

3) the presence and nature of competitors in the market;

4) sales growth prospects;

5) the level of prices in the market for similar products;

6) the relationship between price and sales;

7) the degree of influence on the market and the scope of government intervention;

8) the amount of production costs;

9) the ability to quickly launch goods into production;

10) the reality of increasing the volume of production of goods.

Consequently, price is a complex and complex category, it intersects almost all the main problems of the development of the economy and society as a whole, this mainly concerns the production and sale of products, the determination of its value, the division and use of GDP and national income. Basically, the formation of the value of goods (works, services) occurs in the process of production and sale, when the use of money savings is regulated with the help of a set price. It follows from what has been said that the basis of prices is the necessary expenditure of labor, the value of goods, which are reflected in the price through the monetary form. Many factors also affect the price, such as transportation costs, which make up a significant share in the price of a product. Transport costs, in turn, are influenced by the type of transport and the period during which the goods must be delivered to the consumer. The value of goods delivered by air will be much higher than the value of goods delivered by rail.

The price of a certain quantity of a commodity is its value, therefore it is correct to speak of price as the value of a commodity in monetary terms (exchange value).

When exchanging a product for a product, a new price category appears - this is the commodity price of this type of product. You can get a complete picture of the price by considering it as an economic category in which concepts such as the seller's price and the buyer's price will be combined.

The market mainly uses a management approach to procurement pricing issues, where price is a characteristic of a product, in which key concepts of a market economy are considered, such as need, requests, demand, supply, etc. structuring and high-quality implementation of the control and accounting function of the organization, the basis of which and the final indicator characterizing the product is the price that takes into account the interests of all participants in the exchange process (producers and consumers).

Prices also largely regulate the structural proportions of social production. When, at a given price level, supply and demand are fully balanced, the volume of production and consumption can be considered optimal. If this balance is violated, then the price is a signal for the expansion (contraction) of production or consumption. Intra-sectoral and inter-sectoral price ratios show the directions of effective capital investments, characterize the relative efficiency of certain industries. The price, which takes into account the effectiveness of the product, can play a regulatory role in the development of new technology and innovative processes.

Prices also act as a macroeconomic regulator of economic activity. Changes in retail prices and tariffs affect the living standards of the population. Primary price level Natural resources is reflected in the production efficiency of all intermediate and final industries. The regulating function of prices is also manifested in the fact that in the established market prices are a regulator of the development (not development) of any types of new products, the assessment of the effectiveness of economic activities, the direction of investments, etc. The dynamics of domestic prices is associated with the efficiency of foreign trade, the value of the gross domestic product (GDP), national income, the necessary money supply and directly depends on the level of prices in the national economy, and this also reveals their regulating function.

The level of prices often determines the results of an organization's activities, such as profit and profitability, which is why prices play an important role in the economy. The basis for making decisions on setting purchase prices can be the results of marketing research and weighted expert assessments of the market situation, and not only within the region, but also much wider than its borders, since prices, as a rule, are the main factor in determining sales markets and volumes investments, and are also a determining indicator of the feasibility of the production of a given product, when calculating production costs.

By the nature of the turnover of industrial products, there are three types of prices.

Wholesale prices- these are the prices for the goods that are delivered by the seller (supplier) to the buyer for the purpose of their subsequent resale (professional use). This type of price is used when selling goods in large quantities to enterprises, sales and intermediary organizations, trade organizations... In international trade, wholesale prices are used, the level of which is usually lower than the level of domestic wholesale prices. The peculiarity of the wholesale price is that by its size it is lower than the retail one by the amount of the retail markup (capes), and its level will always be slightly higher than the wholesale price when selling goods in small wholesale. Sale at wholesale prices occurs only in the case when the production of products is carried out in a limited number of points, and the sphere of consumption of these products has an extensive segment.

Retail prices Are the prices paid by retail buyers of the product. Retailers buy products from wholesalers and then raise the price by their costs and profitability. Manufacturers initially offer a list of their retail prices for products, however retailers can stick to these prices or provide a discount (mark-up) on those products. The retail price is set for products that are sold in small quantities, usually retail prices are higher than wholesale prices. In the marketplace, there is a phenomenon such as retail price maintenance, a type of restrictive trade in which a supplier sets a price that is binding on all retailers.

For example, the RRP for books is printed on the covers because under the no-discount bookseller agreement, booksellers are not allowed to sell them below that price. When products are delivered to the seller through intermediaries, the retail price is often formed from the purchase price and the trade markup, and the trade markup, in turn, is determined by the seller based on the market conditions (prevailing supply and demand). At retail prices, not only retail trade is carried out, but also parcel trade, both domestically and internationally.

Purchase price, according to which the state purchases products from enterprises, organizations, and the population. Under market relations, purchase prices have turned into the de facto forming price of the sale of agricultural products, which is under the influence of monopolists, intermediaries of supply and demand. In an attempt to control the price level, the state introduced guaranteed prices for basic foodstuffs since 1995, but was unable to finance the implementation of this idea; therefore, these prices were used as indicative prices for purchases to form federal (regional) food funds.

However, the liberalization of prices led to a faster rate of growth in the prices of capital goods compared to the increase in prices for products. Agriculture... It affected the proportions of exchange, for example, if in 1991 to purchase one tractor it was required to sell 54.7 tons of wheat, then in 1995 it was necessary to sell 126.4 tons of wheat.

And in order to prevent the massive ruin of rural producers, they introduced support prices, such prices include guaranteed purchase prices, which determine the lower limit of free market prices, taking into account the reimbursement of transport costs, as well as target and threshold prices.

The formation of prices for services usually takes place according to the tariffs (prices) approved in the organization, therefore, when drawing up tariffs for services, not only the volume of work is taken into account, but also the amount of time spent and the quality of the service performed. The Ministry of Economy of the Russian Federation has developed Methodological Recommendations for the formation and application of free prices and tariffs for products, goods and services (letter dated 20.12.1995, No. 7-1026), which do not apply to products for which state regulation of prices and tariffs is carried out (p. 1.3 Methodical recommendations):

"Free prices and tariffs for paid services for the population are formed based on the cost and the required profit, taking into account the market conditions, quality and consumer properties of services, the degree of urgency of order execution and value added tax. When calculating the taxable turnover for goods that are subject to excise taxes, they include the amount of excise taxes ... "

There are also other types of prices, such as prices for construction products.

Construction products are priced at three types of prices:

1) estimated cost - limit size construction costs for each facility;

2) list price - the average estimated cost of a unit of the final product of a typical construction object;

3) contract price - a price set by agreement between customers and contractors.

Transfer prices formed during the exchange of goods between enterprises belonging to the same transnational organization. For example, if the customs authorities decide that the transaction price declared by the importer was influenced by a "bond" between legally recognized business partners (one of them directly controls the other, or both are controlled by a third party; they are employers and employees; members of the same family), they have the right not to recognize the price of the transaction and must then enter into consultation with the importer.

Prices are also divided according to the degree and method of regulation: rigid (prices set by the state); set (regulated by norms); contractual (contractual); free.

Fixed prices impede the self-regulation of the economy, they are set by monopolistic producers for products that have a high elasticity of demand in relation to prices, in terms of content, these prices act as the antipode of flexible prices that quickly and naturally respond to changes in demand and supply.

Managed prices (rigid) are usually set administratively by the state. Not responding to changes in supply and demand, they are an obstacle to market self-regulation of the country's economy and impede market freedom.

When determining a rigid price, the forecasting method based on proportional dependencies has become widespread (indicators are "tied" to the base indicator using proportional dependencies). The base indicator is sales proceeds or cost of goods sold, to which the standard profit is added or the government price subsidy is deducted.

In accordance with Art. 424 of the Civil Code of the Russian Federation, the execution of the contract is paid at the price established by the agreement of the parties, but sometimes, in cases provided for by law, prices (tariffs, rates, rates) are applied, regulated by authorized state bodies.

The Tax Code of the Russian Federation provides for a special rule according to which, when selling goods (works, services) at state regulated prices (tariffs) established for tax purposes, regulated prices (tariffs) are applied (clause 13 of article 40 of the Tax Code of the Russian Federation).

Bodies regulating natural monopolies can apply certain methods of regulating the activities of subjects of natural monopolies, including price regulation (Article 6 of the Federal Law of 17.08.1995, No. 147-FZ "On natural monopolies"). The government's influence on prices during regulation is usually of an indirect (limited) nature and is carried out by influencing changes in supply and demand. State regulation of tariffs by natural monopolies is sometimes replaced by market-based regulation mechanisms (through the application of the appropriate rules of antimonopoly legislation). So, when establishing a higher (lower) price for products, the state can reduce taxes paid by buyers (consumers) of these products to stimulate this particular type of production, which in turn can lead to an increase in demand for products. Since the beginning of 2008, the growth in tariffs for services of natural monopolies and housing and communal services has sharply increased, the average annual growth in electricity for the population was 15.7%, for natural gas - 26.8%, for housing and communal services - 18.3%. This increase is significantly higher than in previous years. Therefore, from the beginning of 2008, the state planned a price reversal in the other direction, until that moment they were decreasing, now they will rise. And since this will directly affect producers, it can be called a contribution to the development of inflationary expectations.

After analyzing the situation that arose, we found out that the primary impact on the fact that domestic producers began to raise prices in the fall of 2007 was not the increase in world food prices, but the decisions taken to increase tariffs for services of natural monopolies and housing and communal services from January 2008 ... Domestic producers, in turn, have incorporated this increase in the price of products in advance, so the prices for products have risen. The process of rising prices or depreciation of money (inflation) arises as a result of the overflow of commodity markets with money supply and is the result of instability when demand exceeds supply. Uneven growth in prices gives rise to inequality in profit rates, stimulates the outflow of resources from one sector of the economy to another, but a timely examination of this kind of action allows us to identify such risks.

Indexation of regulated prices (tariffs) for goods (services) should be carried out more evenly throughout the year, and as long as state regulation of tariffs by natural monopolies remains, its impact on inflation dynamics can be reduced by reducing indexation from the beginning of the year. For many years, there was a practice when prices (tariffs) rose from January 1 of the next year, this led to the fact that inflationary processes were already forming before that date, therefore, as a rule, at the beginning of the year there was an unjustifiably high price jump. All this has led to the fact that proposals on the introduction of state regulation of prices for individual products are being discussed again, and as soon as they begin to implement this, inflation will accelerate and the forgotten problem of commodity deficit will again become a reality.

The negotiated price is set for products that are produced in a small batch. The basis of the contract price is the cost price (cost estimate) for products, when, by mutual agreement between the seller and the buyer, the price is set in the manner determined by the pricing authorities.

This type of price is also used in foreign economic relations in commodity exchange transactions, within the framework of direct economic relations of enterprises, using a business agreement, a supply agreement, a purchase and sale agreement and other agreements as agreed with the parties to the agreement. Additional charges (discounts) for quality, urgency of performance can be set to the contract price; the price is allocated in contracts in a special section.

The price that is set by the investor (customer) and the general contractor (subcontractor) on an equal basis when concluding a contract for capital construction, repair of buildings and structures (subcontracting agreement), including the results of tenders (contract bidding), is called free (contractual ) prices.

Inconsistencies in contractual terms, such as price, quality and range of products received, are among the most common violations of the terms of the sales contract.

You can set the contractual price in foreign currency (clause 2 of article 317 of the Civil Code of the Russian Federation). And until the obligation is paid, its size is re-estimated (with the formation of the exchange rate difference in tax accounting), and the final price in rubles is formed only at the time of repayment of the debt, and until that moment the contractual price is indicated in all primary documents.

Free prices for products are set (including VAT) by manufacturers of products in agreement (on an equal basis) with retailers and other enterprises selling products to the population, off-market consumers, as well as with intermediaries (including trade and purchasing, supply and marketing enterprises and organizations). If the consumer does not have the opportunity to choose another supplier of such products, the final decision on the level of prices and their application is made by the state bodies for setting and regulating prices (tariffs). In the world market, a plurality of prices are used, so the same product can be sold at different prices depending on the terms of the commercial transaction, the nature of the market and the sources of price information. The most generalized expression of the price used in international transactions is the concept of world prices, which are understood as the prices of large export-import transactions concluded in the main centers of world trade. When negotiating a price, participants in a trade transaction begin with a base price, the basis of which is the price, which is published in reference books (reference price) and price lists (price list).

The reference price is determined by the price index international trade(export and import) in general and for certain groups of goods. Basic prices are published in international and national foreign trade statistics, economic periodicals.

Base price- this is the price of products with certain quality parameters, which is set at the time of the transaction, and when the market conditions change, the base price remains stable, and markups and discounts change significantly.

Reference price- this is a type of prices for wholesale turnover in domestic and international trade. Reference prices for the seller and the buyer serve as a starting point in determining the contract price, in other words, they are nominal in nature, representing the source of official information on prices. Reference prices are used for deliveries of small and medium batches of products and serve as the basis for establishing discounts (surcharges). In practice, reference prices for exported (imported) goods are called list prices. Reference prices are published in periodicals (newspapers, bulletins, industry and economic journals), catalogs issued by publishers and other reference books. The retail price of a consumer product that is recommended to its manufacturers is also called the list price.

Producer-sponsored price cuts are accompanied by chain discounts, and a perfectly executed transaction can lead to increased sales, so the seller can give them a discount on the list price in order to attract buyers, if there is no agreement to maintain a minimum retail price. In this case, the supplier's price, which is indicated on the invoice issued for the wholesale (retail) seller, before deducting discounts, will also be called the list price.

The price of a particular trade transaction reflected in the document for the supply of goods is called invoice price. The invoice price for the same product may vary depending on transport costs and insurance costs; in trade, it is the price indicated on the invoice for the delivered product. Depending on the method of delivery, the invoice price sometimes includes the cost of transportation of goods, handling, insurance, payment of export duties, and various fees.

World prices are formed as a monetary expression of the production price determined by specific technologies of the countries participating in the world market. World prices are set in freely convertible currency, since payment in non-convertible currency leads to unjustified overpricing, this type of price is set by leading manufacturers who have a significant share in the total volume of production and constantly maintain their leading position in the commodity markets. World prices can also be called the prices of large-scale transactions that involve unrelated export (import) transactions, because otherwise, when carrying out barter transactions, trading partners will be able to admit significant price deviations, these are prices of basic or representative markets.

World prices are not an absolute measure, as they change with the conditions of world production and consumption. So, the depletion of deposits, the corresponding reduction in the world resources from which a particular product is produced (while maintaining a stable demand for it), lead to a change (increase) in the world price for it. On the other hand, if new deposits are discovered, and the demand for this product decreases, then with an excess of resources, the price for it will certainly drop.

World prices can also be formed as a result of an agreement between the leading industrialized countries and change if such agreements are canceled. The level of world prices is also influenced by the monetary reforms carried out by the governments of the countries, as a result of which the scale of prices within the country changes, which in turn affects the formation of the exchange rate. For example, the OPEC countries have an impact on the level of world prices for oil, the USA and Canada, for grain, etc.

The ratio of supply and demand for certain products has big influence to the level of world prices due to the fact that prices differ depending on the characteristics of the concluded agreement, the place and conditions of the sale of products, as well as on the season.

Comparable prices- these are prices for a certain period (year, month), for a certain date or in a certain region (economic region, territorial-administrative entity, etc.), conventionally taken as a base when comparing cost indicators. Comparable prices make it possible to identify the patterns of development of the displayed phenomena, changes occurring in them, in time and space. To revalue the aggregate cost economic indicators (gross domestic product (GDP), national income, capital investments, fixed assets, etc.) at comparable prices, deflators are used - aggregate (aggregate) price indices showing the average price change for the corresponding aggregated groups of goods (services) , types of activity, sectors of the economy, in general for the national economy. The calculation of consolidated price indices - deflators for the retrospective period and the recalculation of consolidated economic indicators in comparable prices is carried out by the state statistics authorities.

Comparable can be called the price given in value under the conditions of a certain period of time; it is used when comparing production volumes, turnover, and other indicators in certain periods in order to avoid distortions introduced by inflation. Comparable prices are used when comparing consumption levels in different years, they reflect the dynamics of the mass of use values. In this case, the price of products acts only as a means of commensuration, bringing to a common denominator incommensurable products in kind. If one compares two-year products as a comparable price, one can take the price of any year, whereas, when analyzing a longer period, the price of the base year preceding the year of major changes in the price system should be taken as the comparable price.

For example, in order to eliminate the difference in price levels, when comparing the value of economic indicators across regions, prices of one region with an average price level can be conventionally taken as comparable prices.

The regulatory approach to tariff regulation is evolving as telecommunication markets move from monopoly to competition. Prices are only regulated for the services of incumbent operators in certain markets where operators have a dominant position. At the same time, basic local telephone services provided by dominant operators are regulated in almost all countries, while local telephone services provided by competitive fixed and mobile market participants are often exempted from price regulation.

Discretionary price regulation Is the setting of prices below the cost price for connection, subscription and local call services. Discretionary price regulation is aimed at achieving social (political) goals, and not at solving financial (economic) problems. This regulation remains where the state continues to manage telecommunication networks, in our country such regulation is carried out by Rossvyaz. It regulates them by setting maximum (maximum or minimum) prices for connection services and traffic transmission services. Rossvyaz also establishes the volume of traffic transmission services (for example, no more than 1,000 minutes per month per one point of connection), which is subject to guaranteed payment by the consumer for services, if their volume is billing period less than the specified value.

There have been changes in the normative legal regulation of communication services, which affected the procedure for maintaining separate accounting, the list of licensing conditions, services for connection and traffic transmission. Changes have been made to the procedure for setting maximum prices for interconnection and traffic transmission services, for example, when determining the price for interconnection services, the tariffication unit is one connection point or the size of state-regulated prices for communication services by operators occupying an essential position in the public network, creates conditions for the reproduction of a functional equivalent in the part of the telecommunication network that is used under additional load. All this makes it possible to recover the cost of maintaining the used part of the telecommunication network and to include a reasonable rate of return (profitability) on the capital used in the provision of such services.

For communication services and parts of the telecommunication network, as well as for all types of activities that are carried out and used to provide these services, operators must keep separate records of income and expenses. The procedure for keeping separate records is determined by the federal executive body in the field of communications.

Prices for household and utilities - this is a payment for services provided to the population by household and communal services, for example, prices for laundry services, hairdressers, dry cleaners, prices for repairing clothes and shoes, as well as rent, telephone, etc.

Geographically, the classification of prices for household and utility services is divided into:

1) prices are belt (uniform across the country);

2) prices are local (regional).

Belt prices (uniform across the country) are established only for the main types of products and through state regulation, these types of products include energy carriers, electricity, rent, transport, and some others.

Local prices (regional) are determined by regional authorities and management, in the process of formation, these prices are guided by the costs of production and sale, which are characteristic of the region... Regional are prices and tariffs for the majority of communal and household services provided to the population, purchase prices for agricultural products.

Determination of the current internal price of a security is based on the dynamics of its price in the past. Current prices financial assets reflect all relevant information regarding the future of the securities and assume that the current price always absorbs all the necessary Additional information, all future expectations are concentratedly reflected in it. The most common is the fundamentalist theory of estimating the theoretical value of financial assets. There are three main theories for the valuation of financial assets: fundamentalist, technocratic, and guesswork.

Securities have an inherent value that is quantified as the present value of the future proceeds associated with that security (fundamentalist estimate).

To determine the current intrinsic value of a security, it is enough to know only the dynamics of its price in the past, - this is the opinion of technocrats.

The best analysis method is the one that makes money - all investors agree with this. And many organizations keep in their staff the owners of both investment thinking.

Guess walkers assume that the current prices of financial assets flexibly reflect all relevant information, including about the future of securities. However, sometimes both approaches are useless. For example, an investor decided to buy a free float from an organization, and it does not matter to him that the “target” is overvalued (underestimated). Since for short transactions with liquid instruments it is better suited technical analysis, which can be applied without forgetting about the fundamental factors acting on the market, but for strategic investments, a fundamental assessment is needed.

Galamart models low prices

The Drogerie soft discounter chain Galamart calls itself a "permanent sale store" and a category killer. Given the complexity of the price management process and the lack of ready-made solutions, the company has developed its own IT program to maintain the store's image with the lowest prices.

“The attention of the buyer to the price of the goods and the positioning of the store has grown. Hence, the need arose to build systems for operational monitoring of competitors, forming an idea of ​​the price level and allowing you to respond to them accordingly. Price in Galamart stores is a tool for managing the speed of sales, maintaining strict standards for turnover and profitability of goods. Therefore, systems are needed that can simulate the dynamics of sales, selecting the optimal price level for a particular position, taking into account the projected profit. "

The chain's trademark feature is seasonal sales. While retail chains, supermarkets and hypermarkets are raising prices for seasonal goods, prices for these goods are decreasing at Galamart. Moreover, in the store assortment management system, there is a formalized process of markdowns for goods that have unsatisfactory sales dynamics. This mechanic allows, on the one hand, to offer real discounts every day, and on the other hand, it increases the turnover of goods, saving the shelves from illiquid assets.

The pricing process is considered by the network taking into account two criteria:

1. how the buyer perceives the price,
2. what is the efficiency and profitability of the business.

In the work on finding the best price, a set of solutions is used: collecting data on competitive prices offline through a mobile application, parsing sites (scanning sites in order to extract the necessary information using a robot program) to collect prices in open sources, aggregation and primary processing of monitoring data based on "1C", business analytics and building models in QlikView, expertise of category managers. Cases of machine learning and big data are being explored in price control mechanics.

Data collection is carried out using a mobile application that allows you to quickly collect information about prices, take photos of the product and the price tag, write a comment on the product (if necessary), send data to the server. Each store has its own set of competitors, so each store receives its own prices for indicator positions. Monitoring is carried out with a frequency of at least once a month for each group. Each store can request price changes online if a competitor has lowered prices between monitors. The list of products for which standard monitoring is carried out is limited, but positions appear outside this list as well.

Automation of the process makes it possible to carry out monitoring at competitors with an optimal expenditure of the contractor's time, as well as to exclude the absence of a product group at a competitor during monitoring.

Data processing takes place on a new platform developed on the basis of 1C: Enterprise 8.2. There are many systems on the market with the ability to quickly generate reports in various sections. The main choice of the Galamart network is the analytical BI platform QlikView. At this stage, operations are carried out for short-term and long-term planning by indicators, monitoring the implementation of plans, structural analysis of sales by categories, regions, profitability analysis: by category, by stores, in the context of all basic indicators, etc.

“The introduction of this or that tool is intended, first of all, to reduce the role of human expertise, to lower the level of uncertainty, which always reduces the quality of decisions. Products for a wide range of users (an application for collecting prices of competitors) did not imply serious training, but analysts had to be taught the functionality of QlikView, "adds Oleg Nikolaev, project manager for automation of processes of the Galamart network.

The final step is assigning tasks to performers. All of the above was put into operation last year and is in the process of constant improvement. Despite a well-developed pricing strategy, Galamart is purposefully moving towards development.

Amiran Ibragimov, Deputy Director for Network Development, spoke about the improvements planned in the near future.

- Should we expect the appearance of electronic price tags in the chain's stores? Is it necessary this technology in stores of your format?

- The project for the introduction of electronic price tags in the stores of the Galamart chain has already been adopted. A working group of the project has been formed, and work has begun on collecting information from suppliers, making presentations.

We understand that taking into account the concept of extremely dynamic pricing, in which about 700 price tags change in our stores per week, the introduction of the electronic format of these media is a vital aspect.

In addition, there is one more serious plus - convenience for the buyer. In this regard, we will work out all the nuances, choose 1–2 test stores, get preliminary results, make adjustments and come to a decision on implementation and further replication. The forecast for implementation in test stores is Q4 2017.

- What are the advantages of implementing a machine learning system in a store? When and how is it planned to implement the project in the Galamart network?

- Now we are studying the issue of introducing machine learning based on working with neural networks, and the automation department is already busy with the project of applying this breakthrough technology in terms of pricing. This is a very important block in the operation of any retail chain, and we believe that machine learning will help find those hidden resources that simply cannot be revealed using the manual labor of employees.

If we talk about the timing of implementation, now "Galamart" is at the initial stage, when there is a collection of information. The real run-in at the first 5-10 stores is planned to begin in the 1st quarter of 2018. By the end of 2018, we want to enter the stage of full implementation of this technology precisely in terms of pricing.

- What, in your opinion, key factors successful development of the Galamart network?

- The operation of our network is based on four principles:

1. Low prices every day (Every day low price). The buyer can always find products with fair discounts and products with unique promotions. For example, "Everything for 9-19-29-39-49".
2. New items every day. In "Galamart" the assortment is constantly updated, and every 2 weeks a lot of new products appear.
3. Successful work with seasons / micro seasons. The stores always have products that meet the current needs of customers.
4. Working with impulse demand goods.

The economic model of the network has been tested on a large number of projects. The return on capital expenditures is achieved in 1–2 years. There are cases where the payback was less than 1 year. The launch of a new store is within 60 days - a period that passes from the moment of signing the commercial concession agreement to the festive opening. This includes all stages, including the renovation of the premises.

The federal franchise retail network operating in Russia since 2009 includes more than 170 stores. The main product groups presented in the stores are tableware, haberdashery, household goods, goods for children, gifts, auto goods, tools, household chemicals, cosmetic goods, goods for animals, for sports and recreation, stationery. About 70% of the assortment is made up of imported products from China, India and Brazil, 30% are Russian manufacturers.

Introduction

1. Theoretical basis trade pricing research

1.1 Essence of price and pricing

1.2 Features of pricing at trade enterprises

1.3 Methods of regulating prices in the consumer market

2. Analysis and assessment of the pricing system in LLC "Vostok"

2.1 General characteristics of the enterprise

2.2 Pricing system in Vostok LLC

Conclusion

List of sources used

Applications

Introduction

Price and pricing system is the second important element of marketing activity after the product. That is why the development of a pricing strategy and prices should be given the utmost attention by the management of any enterprise wishing to develop its activities in the market most efficiently and for a long time, since any false or insufficiently thought-out step immediately affects the dynamics of sales and profitability. There are many factors involved in making a price decision.

Small businesses in trade have a small number of employees and therefore there are some pricing considerations for such businesses. First, often a small business does not have a separate department that would deal with the problems of economic analysis and pricing, and this work has to be done by the head (owner) of the enterprise, therefore, you need to save time on complex mathematical calculations. Secondly, the range of products of such enterprises, as a rule, is not large.

At the same time, a correct assessment of all market conditions and the enterprise's capabilities in determining prices for the factors it implements, means of production is the key to survival in a competitive trade enterprise, prosperity and success, financial stability, of course, with efficient and mobile production and economic activity.

At a trade enterprise in the conditions of working on the market and receiving all the initial factors of production from the market, special, systematic work should be organized to monitor, study, develop a strategy and tactics in the field of prices for both the products, services, work sold by the enterprise, and factors of production. purchased by an enterprise on the market (in market conditions): means of production, natural resources, labor. Correctly conducted pricing policy can significantly increase the efficiency of the firm. Errors in determining the price level often lead to negative consequences. All of this makes pricing an important part of a firm's marketing strategy.

Pricing is an important element of the management accounting system. It implies not only the establishment of prices for products, goods, services and works, but also the process of price management of the trading enterprise in various market situations.

The relevance of the topic of the work lies in the fact that the pricing system of a trading enterprise should have as its goal the determination in the most efficient way of the price that the buyer is willing to pay, as well as explore the possibility of selling products at a price that includes a certain profit

The purpose of the work is to investigate the pricing system at a trade enterprise and methods of price regulation in the consumer market.

To achieve the goal, the following tasks are set in the work:

- to study the theoretical foundations of pricing: the essence and features of pricing at trade enterprises, methods of price regulation in the consumer market;

- to analyze and evaluate the effectiveness of pricing at a trade enterprise and its impact on the results of the enterprise;

- to propose directions of price regulation at the investigated trade enterprise.

The subject of the research is the enterprise pricing system.

The object of the research is OOO Vostok.

1. Theoretical foundations of the study of pricing in the field of trade

1.1 Essence of price and pricing

Price is the most important criterion for making consumer decisions. Determining the price is one of the most difficult tasks facing any enterprise. And it is the price that predetermines the success of the enterprise - sales volumes, revenues, and profit.

Setting a certain price for a product or service serves for their subsequent sale and profit. It is very important to set the price in such a way that it is not too high or too low.

The effectiveness of the trading activity of the enterprise and the work of the enterprise as a whole is largely determined by a reasonable pricing system. To help users solve this problem, the configuration includes pricing functionality.

The whole pricing process can be schematically represented as follows (Table 1.1):

Table 1.1. Pricing process in a trade enterprise

It is easy to see that each subsequent type of price includes the previous one.

For the convenience of the pricing policy, the following categories of selling prices are provided.

Basic prices. These prices are set manually for each item only. These prices are user-defined and stored in the system. When referring to these prices, the system takes the most recent value.

Estimated prices. Just like base prices, estimated prices are set by the user and their value is stored in the system. The difference is that for these prices there is an automatic way to calculate them based on the base price data. That is, the estimated prices are obtained from the base prices by some procedure: by increasing the base price values ​​by a certain percentage of the markup or by entering the base price into the range. Regardless of the way in which the estimated price was eventually obtained, the system stores only the resulting price value itself and the type of base prices on the basis of which the calculation was made. Estimated prices can be wholesale and retail prices obtained on the basis of the planned cost of production.

Dynamic prices. The values ​​of these prices are not stored in the system, only the method for calculating them is stored. These prices, like the estimated ones, are obtained from the base prices using special mechanisms. However, the calculation results are not stored in the system, the calculation is performed immediately at the time of access to these prices. This allows you to use prices if the selling prices are tightly linked to the base price, which changes quite often.

For dynamic prices, the percentage of the discount or markup must be indicated, by which the base prices will be adjusted during the calculation. For settlement prices, the discount percentage will act as a default value that can be overridden during the pricing process.

The planned cost price type is not intended for buyers, but for internal control of the enterprise's selling prices in order to exclude cases of unprofitable sales when, as a result of applying discounts, the selling price falls below the cost price level.

In the conditions of market relations, the role of price for any commercial organization sharply increases. This circumstance is due to many reasons.

The price level depends on:

- the amount of profit of a commercial organization;

- the competitiveness of the organization and its products;

- the financial stability of the enterprise.

Choosing the right pricing system for market pricing is challenging and requires the creation of marketing services.

In a market economy, commodity prices fluctuate constantly. The directions of changes in market prices for specific types of goods of trade enterprises and in specific periods may be different. However, there is also general trends characteristic for both selected groups consumer goods, and for their entire range as a whole.

Price in a market economy is one of the most important factors that determine the profitability of an enterprise. Hence, pricing, i.e. the general goals that the enterprise intends to achieve with the help of prices for its products, and the system of measures aimed at this must be well thought out and justified.

Currently, pricing in the field of trade is becoming increasingly important for the enterprise, since consumers began to pay more and more attention to the ratio of price and utility (value) of products, which led to an increase in the role of price in the marketing complex. It should be borne in mind that an improvement in this ratio is not always directly determined by a decrease in price. In this sense, an increase in competitiveness can be achieved not by reducing costs, but by a well-thought-out system of measures aimed at increasing price sensitivity. potential buyers.

At the same time, unlike in the past, when the pricing system was mainly associated with horizontal competition and enterprises competed with interchangeable types of products, now fierce vertical competition makes a significant contribution to the choice of the pricing system. The latter largely determines the actions of enterprises involved in the manufacture of final products, aimed at increasing the part of the cost that they receive, paid by the end consumer. This leads to the strengthening of corporate pricing policy and the search for ways of effective pricing.

At the same time, the positions of customized pricing are being strengthened, i.e. there is a shift from product marketing to customer focus. In pricing, the prospects for the subjective perception of the product by the consumer and the achievement of its target effect are more and more taken into account. In this regard, the creation of a "price image" is of great importance.