The pricing policy of an industrial enterprise is a dynamic process that aims to increase the level of competitiveness of both individual products and the enterprise as a whole. In this regard, the issue of building a pricing methodology adapted to the specifics of a particular industrial enterprise is quite acute, especially taking into account the current global uncertainty of the external environment. In this article, the authors present a methodological approach to the process of pricing for industrial enterprises based on management accounting data of JSC “SVEL Group”, which specializes in the production of electrical equipment. The proposed method was based on the decomposition of products that make up products based on a group of materials, followed by an assessment of the dynamics and price forecasting for individual components of the product. The presented approach allows us to take into account not only the current local market conditions, but also the situation on the world currency and commodity markets. The methodological tools of the problem stated in the title of the article are based on General scientific methods of cognition (dialectical, analysis, synthesis, abstraction, deduction, induction, analytical modeling, etc.), which allow us to present the results of the research as objectively as possible in an integrated form. The information base of the study was made up of data from corporate accounting and management accounting of the analyzed enterprise. The results obtained in the course of writing the article can be used by commercial services of industrial enterprises for the purpose of short — and medium-term forecasting of the price of the company’s products, which allows not only to take into account the growth index of material costs, but also the situation on local markets.
Pricing, Industrial enterprise, Material costs, Price forecasting, analysis of the external environment, Trend analysis, Standard cost, Fixed and variable costs