When evaluating the effectiveness of the pricing policy, firms study the dynamics and level of sales prices, and also determine the following indicators:

ѕ gross income firms for the period;

* the average level of the trade allowance adopted in the organization;

ѕ the level of trade markup in the price of commodity groups;

* the amount of profit and its specific gravity in the trade allowance;

* the amount of sales costs and their share in the amount of gross income.

If the pricing policy of the organization provides for the provision of discounts, then it is necessary to evaluate the effectiveness of their application, while proceeding from the goals of the organization. The main purpose of using discounts is to increase sales, since in most cases the profit received from the trade allowance is too small, and trade organizations can earn more profit only through the turnover of goods - the higher the turnover, the greater the profit. Therefore, in order to evaluate the effectiveness of the application of discounts, it is necessary to determine the increase in sales volume, and also to correlate the profit received from the sale of additional units of the product using discounts with the profit that the company would have received without discounts. The use of discounts is expedient and effective if, as a result, the organization receives more profit.

Sometimes a firm, applying various types of discounts, may strive not to make a profit, but to prevent / minimize losses: the implementation of slow or seasonal product, speeding up the sale of goods whose expiration date is about to expire, etc. In this case, the effect will take place when selling more goods than without discounts.

The effectiveness of the pricing policy of an enterprise is determined, firstly, by its adequacy of the economic and financial strategy of the enterprise, i.e. how it fits into the latter. Secondly, it is determined by the degree of implementation of the objectives of the pricing policy of the enterprise. For example, if an enterprise provides for the expansion of its market share, then it is analyzed how much the pricing policy contributes to this. Thirdly, the effectiveness of the pricing policy is checked by how successfully the product is sold at the target price. Efficiency is also manifested in the degree of flexibility of the enterprise's pricing policy, and is also considered from different points of view: how prices affected the level of profitability of production; how much the pricing policy has strengthened the market, competitive position of the enterprise, its financial stability; how prices are adequate to the quality of goods; what are the possibilities for balancing prices. Pricing Efficiency certain types products to a certain extent characterizes the profitability products sold. The effectiveness of pricing policy is of particular importance in the context of price competition when the fight for the buyer revolves around prices. Price policy Russian enterprises, as a rule, is carried out in conditions of inflation and market instability, therefore, prices are practically not differentiated by costs, are not flexible enough, and are poorly linked to other components of the financial and marketing policy enterprises.

Financial analysis begins with the calculation financial indicators enterprises. The calculated indicators are combined into groups. The composition of the indicators of each group includes several main generally accepted indicators and a number of additional indicators calculated depending on the goals of the analysis, the characteristics of the management of the enterprise that acts as the object of analysis.

Indicators characterizing how effectively fixed assets are used by the enterprise:

Return on assets - an indicator of output per 1 rub. define by the formula:

Fotd=V/F, (1)

where Fodd - return on assets;

B-revenue, rub.;

F - the cost of fixed production assets, rub.

Capital intensity - the reciprocal of capital productivity, shows the share of the value of fixed assets attributable to each ruble of output:

Femc=F/W, (2)

where Femk - capital intensity;

B-revenue, rub.

The capital-labor ratio is determined by the formula:

Fv \u003d F / H, (3)

where Fv - capital-labor ratio;

F - the cost of fixed production assets, rub.;

H - average headcount, slave.

Indicators characterizing the business activity of the enterprise

The turnover ratio is determined by the formula:

K about \u003d V / Obk

B-revenue for the period under review

Obc - average value working capital for the same period.

Labor productivity is an indicator that characterizes the efficiency of labor costs and is determined by the amount of products (works, services) produced per unit of working time.

Indicators characterizing the degree financial stability And financial risk

• 1) coefficient of financial autonomy (or independence) - the share of equity in the total balance sheet currency;
• 2) coefficient of financial dependence - the share of borrowed capital in the total balance sheet currency;
• 3) current debt ratio - the ratio of short-term financial obligations to the total balance sheet currency;
• 4) coefficient of long-term financial independence (or coefficient of financial stability) - the ratio of own and long-term borrowed capital to the total balance sheet currency;
• 5) debt coverage ratio with own capital (solvency ratio) - the ratio of own capital to borrowed capital;
• 6) ratio financial leverage, or the coefficient of financial risk, is the ratio of borrowed capital to equity.

Chapter 2. Evaluation of the effectiveness of the pricing policy of CJSC Shoro

2.1 general characteristics economic activity enterprises

History of development

The unique idea of ​​​​producing a national drink and subsequently selling it on the streets of the city, in draft barrels, came to the president of the company, Taabaldy Egemberdiev, back in the distant 80s, or rather in 1988, during the era of rapid perestroika Soviet Union. Since childhood, according to Taabaldy Egemberdiev, when they met guests at their mother's house, the national, ancient drink of the Kyrgyz and Kazakhs - Maksym, was in great demand, and not beshbarmak or other national dishes.

In 1993, the company continued to develop at an intensive pace, reaching production volumes of up to 2 tons per day. Already at the end of the year, the company's products were sold in 25 busy places in the city.

Subsequently, until 1995, the company faced only one problem, the problem of meeting the rapidly growing demand for the company's products, the entire volume of prepared drink in the amount of 3 tons was over by lunchtime.

Thus, since 1998, the company has been producing bottled Maksym-Shoro. Since 1999, the company has acquired a water bottling line and was the first in the Kyrgyz market to start producing drinking water"Legend", and other mineral waters - "Arashan", "Baitik". Subsequent range mineral waters replenished with the waters of "Issyk-Ata", "Jalal-Abad", "Shoro-Suu", "Kara-Keche" and "Bishkek".

In 2005, the company expands its sales scale by successfully entering the new market, to the market of the Republic of Kazakhstan.

The Shoro company cooperates with many international programs, such as: TAM (Turnaround management), BAS Program, which were financed by the European Bank for Reconstruction and Development.

Authorized capital structure

The authorized capital of Shoro CJSC at the end of 2010 amounted to 1,440,000 soms.

To date, the shareholders include:

1. Egemberdieva Anarkan Berdigulovna with 5% stake;

2. Egemberdiev Taabaldy Berdigulovich with a 47.5% stake in the company;

3. Egemberdiev Zhumadil Berdigulovich with a 47.5% stake.

Analysis of the asset balance. The basis for analyzing the financial position of the issuer is established form financial statements for the last 3 years, adopted by the tax authorities and certified by an audit conducted by Idis Audit LLC.

The totality of the company's property, reflecting the structure and value of assets, is presented in the following table 1:

As of the end of 2011 total assets companies amounted to 227.2 million soms, having increased by 25% since the beginning of the year. The main reason was the increase in the book value of fixed assets due to the purchase of iced tea bottling equipment. In September 2011, the first issue of bonds issued by Shoro CJSC took place. But from 2009 to 2010, there was a decrease in assets from 174.08 million soms to 172.29 million soms. This decrease is due to political instability in the country, which was accompanied by export restrictions.

Analysis of the structure of the asset balance. Analyzing the above table, it can be seen that a larger share of the balance sheet currency as of the end of 2011 for Shoro CJSC falls on long-term assets. Thus, at the end of 2011, the share of non-current assets of the enterprise amounted to almost 63.7% of the balance sheet. This indicator has a positive trend and within three recent years increased from 56.6% to 63.7%. This is primarily due to the stable growth of the company, which consists in expanding production base enterprises. At the same time, during the analyzed period, the share of current assets decreased by 7%. In general, this indicator for the period under review is quite stable and attractive, as it indicates the financial stability of the company and the expansion of production.

Table 2. Structure of Assets

Analysis of the structure of the liabilities side of the balance sheet. Accounts receivable represent the main part of working capital of ZAO Shoro, which includes balance sheet items: accounts receivable, other receivables and advances issued.

During the analyzed period, there is a fairly stable situation in the dynamics of the main accounts receivable, while other debt decreased by almost 40% from 2010 to 2011, which indicates an improvement in the efficiency of work with the company's debtors. The amount of total receivables increases over the analyzed period. Thus, in 2009, accounts receivable amounted to 19.32 million soms, by 2010 this figure increased by 33% (28.82 million soms), and by 2011 by 15% (33.94 million soms). Such a sharp increase in receivables in 2010 is due to political events in the country, which destabilized the activities of many enterprises in the country. The share of receivables in total assets increased from 5% to 8%.

Figure 3. The structure of the main debtors of the company in 2011:

The next largest item for 2011 in the company's current assets is inventories, the dynamics of which indicates a stable growth over the analyzed period: 20.12 million soms in 2009, 14.75 million soms in 2010 and 38.90 million soms in 2011. At the same time, from 2010 to 2011, a significant increase is seen, which is 62%. The growth of this indicator is associated with the release new products to the market of soft drinks in Kyrgyzstan.

The share of supporting materials in 2009 was 11% and increased by 2% by the end of 2010. But from 2010 to 2011, the share of auxiliary materials decreased to 3%. This is an indication effective management low-value and quickly wearing out items in the warehouses of the enterprise. Savitskaya G.V. Economic analysis: G.V. Savitskaya - Minsk: 2004

Table 3. Analysis of balance sheet liability (som)

According to the analysis of the liability structure of the balance sheet of Shoro CJSC, significant changes took place in 2011. As of the end of 2010, there is a decrease in the company's current liabilities to 12.4% of the total balance sheet currency and, subsequently, an increase in the company's equity capital to 43.7% as of December 31, 2010. This trend indicates an improvement in the financial stability of the enterprise. Main growth own funds, occurred as a result of an increase in the reinvestment of net profit directed to further development companies. In 2011, the share of short-term liabilities increased by 13.6% and amounted to 26%, but the share of long-term liabilities and equity decreased by 4% (39.9%) and 9.6% (34.1%), respectively. The increase in the share of short-term liabilities is associated with the first issue of debt valuable papers.

Due to the fact that the company actively uses bank loans in its core business, there are no sharp changes in the dynamics of the company's long-term liabilities. On average, the share of long-term liabilities was 43.2%, but, despite the high share of loans received in the balance sheet, it is considered quite acceptable for modern manufacturing enterprises in the Kyrgyz Republic.

Analysis of current liabilities. The main share of current liabilities of Shoro CJSC falls on accounts payable. The share, which, in the total volume of the balance sheet amounted to 24.7% at the end of 2011, while significant changes in the structure were observed under the item "Short-term debt obligations". In 2010, this item was absent from the company's balance sheet. In 2011, Shoro CJSC decided to introduce new products to the soft drinks market in Kyrgyzstan and expand production by purchasing new equipment. To achieve the set goals, the company issued debt securities for a total amount of 45 million soms. This event increased the volume of short-term liabilities and was accompanied by the appearance in the structure of current liabilities of the item “Short-term debt liabilities” in the amount of 51.1 million soms.

Rice. 4. Structure of the largest creditors of the company in 2011

Short-term accrued liabilities in 2010 decreased by 97.2% compared to 2009, which was achieved as a result of payment of full dividends on shares and accrued wages shareholders and employees of the company. But by 2011, the amount under this item increased by 90% due to interest payments on bonds.

As a result, following the results of 2011, the company's current liabilities increased by 63.9%, which in absolute terms amounted to 37.7 million soms, compared with 2010 - 21.3 million soms.

Analysis of long-term liabilities. Shoro CJSC actively uses long-term bank loans in its core business, which is evidenced by the indicators of long-term liabilities in the company's balance sheet, on average, the share of long-term liabilities of the company in the balance sheet currency is 43.2%. Thus, at the end of 2011, the company's long-term liabilities amounted to 90.6 million soms or 39.9% of the balance sheet.

The last long-term loan of the company was received from CJSC "Kyrgyz Investment Credit Bank" in October 2012 in the amount of 1 million US dollars.

According to forecasts, by the end of 2013, as a result of attracting a bonded loan and taking into account already received bank loans, the volume of loans received by Shoro CJSC will amount to more than 115 million soms, which will certainly affect the further business activity of the enterprise.

Thus, by the end of 2011, the company's liabilities increased in absolute terms by 15 million soms and amounted to 90.6 million soms at the end of 2011. At the same time, the growth of equity capital for the analyzed period amounted to more than 2.3 million soms. In this regard, the share of the company's liabilities in the balance sheet decreased from 43.9% (in 2010) to 39.9%. (in 2011). This trend, first of all, has a positive effect on the profitability of the enterprise, since the use of borrowed capital, in economic activity built on the terms of urgency, payment and repayment.

Analysis of liquidity and solvency. When assessing the financial position of an enterprise from a short-term perspective, the assessment criteria are liquidity and solvency indicators, i.e. the ability to timely and in full make settlements on short-term obligations.

Current liquidity ratio. The current liquidity ratio gives an overall assessment of the liquidity of assets, showing how many soms of current assets account for one som of current liabilities. The logic of calculating this indicator is that the company repays short-term liabilities mainly at the expense of current assets, therefore, if current assets exceed current liabilities in value, the enterprise can be considered as successfully functioning. Skamay, L.G. Economic analysis of enterprises: textbook / L.G. Skamai, M.I. Trubochkina, - Moscow: INFRA-M, 2006

Table 4. Current liquidity ratio

Thus, according to the above table, the company's current liquidity ratio in 2011 was 1.4. This indicator is considered to be below the standard in Western accounting and analytical practice, the critical value of which is 2. At the same time, the low value of this indicator indicates a high volume of short-term liabilities of the company, which is 26% of the balance sheet in 2011. This is due to the issue of debt securities in the amount of 45 million soms. In previous years, the current liquidity ratio was in line with the standard due to the observed trend of growth in current assets and a declining share of the company's current liabilities. In 2010, as a result of repayment of bank credits and loans, one som of current liabilities of the company already accounts for 3.3 soms of current liabilities, this ratio indicates that the enterprise is successfully functioning.

Quick liquidity ratio. In its semantic meaning, this ratio is similar to the current liquidity ratio. But it is calculated on a narrower range of current assets, the least liquid part of them - production reserves - is excluded from the calculation. The logic behind this exclusion is not only that inventories are significantly less liquid, but, more importantly, that the cash that can be raised in the event of a forced sale of inventories can be significantly lower than the cost of acquiring them. Therefore, it is so important to determine the ability of an enterprise to pay off short-term obligations without resorting to the sale of inventories.

Table 5. Quick liquidity ratio

As a result of the analysis, the quick liquidity ratio had a positive growth trend similar to the current liquidity ratio of the enterprise. It should be noted that in 2011 the company lacked the most liquid assets, in connection with which the value of the coefficient was 0.3 points less than the minimum standard value. But by the end of 2010, due to a noticeable excess of liquid assets over current liabilities, this ratio was 2.6. Thus, the company, without resorting to the sale of illiquid assets, can pay off its current liabilities.

Absolute liquidity ratio. The absolute liquidity ratio is the most stringent criterion for the liquidity of an enterprise and shows what part of short-term debt obligations can be repaid immediately, if necessary, only using available funds, without resorting to the use of other assets.

Table 6. Absolute liquidity ratio

According to the table above, the volume of the company's cash for the analyzed period is steadily declining, while the dynamics of the company's short-term liabilities varies markedly over the period of analysis. But as a result, the liquidity indicator of the company, which characterizes the level of the most liquid assets, at the expense of which the company's short-term liabilities can be repaid, have a negative trend. Thus, in 2009 the indicator had a rather high value, but already in 2010 this indicator almost equaled the recommended lower limit of the indicator, which indicates a noticeable decrease in cash in the company due to the direction of the company's main cash to repay the loan in 2010. And in 2011, this figure is below the standard applied in Western countries due to a significant increase in the volume of short-term liabilities. The growth of short-term liabilities is due to the issue of debt securities to introduce a new soft drink to the Kyrgyz market.

Thus, as can be seen from the analysis done, the liquidity of an enterprise is mainly influenced by two elements: the volume of current assets and current liabilities. According to the dynamics of which, during the period of analysis, current liabilities tended to decrease, which was reflected in the increase in the liquidity of the enterprise.

Table 7. The amount of own working capital

The value of own working capital represents the difference between the sum of current assets and current liabilities. The corresponding indicator, as can be seen from the above table, is unstable. Thus, in 2010, compared to 2009, the growth of the company's own working capital for the analyzed period amounted to 11%, in absolute terms, this is an increase of almost 5.5 million soms. But in 2011, compared with 2010, the value of own working capital decreased by 53%. I would like to note that, despite the decrease in this indicator, the growth of the company's current assets by 14% is visible, which indicates an increase in the company's solvency.

Maneuverability of own capital. This coefficient shows how much of the company's equity capital is used to finance current activities, i.e. invested in working capital, and what part is capitalized.

Table 8. Maneuverability of equity capital

In Western practice, this coefficient in normally functioning companies varies in values ​​from zero and above. According to the analysis of the equity capital flexibility of Shoro CJSC, it is possible to conclude that their values ​​correspond to the values ​​of successfully operating companies or the level of financing of current activities from the company's own capital has increased markedly, which indicates an improvement in the financial stability of the enterprise. Savitskaya, G.V. Economic analysis: G.V. Savitskaya - Minsk: 2004

The coefficient of security with own working capital. IN financial terms Current activity company is expressed in the constant transformation of short-term assets and liabilities. Any assets of a successfully functioning enterprise have two sources of funding: own and borrowed. If an enterprise lacks its own working capital, this enterprise, as a rule, has an unsatisfactory balance sheet structure, an unstable financial condition. Having own working capital is one of the important indicators the financial stability of the organization, the lack of own working capital indicates that all the working capital of the organization is formed from borrowed sources.

In connection with what world practice developed a number of coefficients characterizing the level of the company's working capital. The most common indicator characterizing the level of financing of the company's current assets at the expense of its own funds is the ratio of own working capital.

Based on the calculations in the table below, it should be noted the constant growth of this ratio, which indicates a constant increase in its creditworthiness. In the world accounting and analytical minimum value of this coefficient is 0.1.

Thus, by the end of the analyzed period, the value of this coefficient was 0.28, which indicates a fairly high level of provision with own working capital in economic activity.

Table 9. Ratio of own working capital (KGS)

Financial stability analysis

One of the main characteristics financial condition enterprise is its stability from a long-term perspective. The ability of an economic entity to meet its long-term borrowings in a timely manner indicates its financial stability in long term. In this regard, the world accounting and analytical practice has developed a number of systems of indicators to assess the financial stability of an enterprise.

These scorecards can be roughly divided into two categories:

§ capitalization ratios;

§ coverage ratios;

Capitalization ratio

In the group of capitalization ratios, the following main indicator of financial stability can be distinguished - the ratio of borrowed and own funds of the company.

Table 10. Capitalization ratio (KGS)

As can be seen from the table, for the analyzed period, the value of the company's liabilities exceeds the value of own funds. Thus, in 2011, the company used in its business activities almost twice as much borrowed funds as equity, which is evidenced by the ratio of borrowed and own funds equal to 1.93. This coefficient has the following interpretation: for each invested som of own funds, there are 1.93 soms of borrowed funds and indicates a fairly high level of financial stability risk. But during the period under review, as can be seen from the dynamics of equity capital, it can be concluded that the company is rapidly increasing and using its own funds in its core activities, by reinvesting the company's profits in further development. In this connection, the company becomes financially stable, which helps to minimize problems with creditworthiness and the level of risk of financial stability.

Coverage ratios:

Equity concentration ratio

The coefficient characterizes the share ratio of the property of the owners of the enterprise in the total capital of the enterprise.

Table 11. Equity concentration ratio

During the period under review, the indicator of the use of the owners' funds, as can be seen from the above table, had an upward trend, which was due to the dynamics of the reinvestment of part of the profits in the development of the company. Thus, we can conclude that the company is increasing its financial stability, while becoming stable in development and independent of the company's external creditors.

Structure coefficient long-term investments

The basic idea behind calculating the long-term investment structure ratio is based on the assumption that long-term credits and loans are used to finance fixed assets and other capital investments. Thus, showing what part of fixed assets and other non-current assets are financed by external investors.

Table 12. Coefficient of structure of long-term investments (KGS)

The above calculations show that in 2009 81% of non-current assets were covered by attracting long-term loans. Subsequently, this indicator increases due to the increase in the company's long-term loans, and by the end of 2011, 63% of non-current assets were covered by long-term loans.

Level of financial leverage

This ratio is considered one of the main characteristics of the financial stability of the enterprise. The economic interpretation of which is as follows: how many soms of borrowed capital account for one som of own funds. Savitskaya, G.V. Economic analysis: G.V. Savitskaya - Minsk: 2004

Table 13. Level of financial leverage

Thus, based on the calculations of the level of financial leverage, it follows that in 2009 each som of equity accounted for slightly more borrowed funds. But already in the future, according to the level of financial leverage, the level of own funds and the level of borrowed capital are equal, which indicates an improvement in the financial stability of the enterprise.

Analysis of business activity. The business activity of the enterprise in the financial aspect is manifested, first of all, in the speed of turnover of its funds. In this regard, the analysis of business activity allows you to identify how efficiently the company uses its funds.

For a generalized representation of the economic activity of an enterprise, world accounting and analytical practice has developed 6 turnover ratios. These ratios will be used in the future to characterize the business activity of Shoro CJSC.

Asset turnover. According to the calculations of asset turnover, during the period under review, the full production cycle was completed in more than an annual period of time, as evidenced by the turnover rates varying within 400-468 days in 2009 and 2010. But by 2011, this value decreases (354 days) due to a significant increase in the company's revenue. Accordingly, at the end of 2011, for 1 som of the total value of assets, the company receives more than one som (1.03) for the period, which indicates a high turnover of the company's assets for this industry.

Table 14. Asset turnover

Turnover of fixed assets. The cost of fixed assets of an enterprise characterizes its production potential, in connection with which the turnover of fixed assets of an enterprise reveals the efficiency of using the existing production assets of an enterprise.

Table 15. Turnover of fixed assets

Analyzing the turnover of fixed assets, it should be noted that for each som of fixed assets, the company for the analyzed period had about 1.60 - 1.90 soms of income. This profitability is explained by the specifics of the company, which is a manufacturing company that involves the use of a large number equipment and other fixed assets.

Table 16. Equity turnover

The turnover of own capital for the period of analysis had a growth dynamics and at the end of 2011 amounted to 2.68, which indicates an excess of sales by more than 2 times, invested capital. Taking into account the increase in the company's own funds over the period, thereby reducing the borrowed capital in financial and economic activities, the company reduced the likelihood of difficulties with the company's creditors and the possibility of problems associated with a decrease in the company's income. In general, the company's equity at the end of 2011 turned over within 136 days, demonstrating a decrease of 50 days over the analyzed period.

Accounts receivable turnover. The turnover of receivables shows how effectively the company organized the work of collecting debts for the goods provided.

Table 17. Accounts receivable turnover

During the period under review, according to the above calculations, the turnover is falling, which indicates an increase in the company's need for working capital, first of all, this trend was associated with an increase in other receivables, due to an increase in interest-free long-term loans provided to other entities not related to sales, and an increase in loans granted to employees of the enterprise. In this regard, the average period of time spent on collecting the formed amount of debt has also increased. In general, this growth of this indicator for the period amounted to more than three weeks.

Accounts payable turnover. The dynamics of this indicator can be interpreted as follows, i.e. the higher the value of this indicator, the faster the company settles accounts with its suppliers.

Table 18. Accounts payable turnover

In general, for the period under review, the value of this indicator remains at a fairly stable level, which indicates stable business activity. Thus, the arisen accounts payable for the period were repaid on average in 41 days. In this connection, it contributed to a more efficient organization of relationships with suppliers, providing a more profitable, deferred payment schedule and using accounts payable as a source of obtaining cheap financial resources.

The turnover of functioning capital. Analyzing the values ​​of this coefficient, one can see a slowdown or acceleration of the turnover of capital directly involved in production activities. The obtained values ​​of this coefficient are cleared, in comparison with the indicator of the total asset turnover, from the influence of the enterprise's investments, which do not have a direct impact on the volume of sales.

Table 19. Working capital turnover

Sales managers are often willing to give key customers any discount, especially if sales are falling. If such initiatives are not stopped in time, they can result in serious losses for the company. Reasonable restriction - setting the minimum allowable selling price.

Evaluate the effectiveness of pricing policy

Advantages and disadvantages

The main advantages of the solution are simple and affordable way calculating prices below which it is unsafe for the company to give in to buyers. The main thing is not to take the result obtained once as a dogma and recalculate prices in response to any changes in the market.

Effectiveness of pricing policy

The effectiveness of a company's pricing policy can be assessed by how much revenue compensates for sales costs. The minimum allowable selling price should cover the costs of purchasing the product from the manufacturer or supplier, as well as the variable costs of selling it. This is the so-called management cost (break-even selling price), calculated by the formula. It deliberately does not take into account fixed costs, which will be offset by contribution margin from the sale of other goods.

Formula. Calculation of the minimum allowable selling price

In formula 1, when determining the purchase price, it is better to focus on the current prices of suppliers, because it is for them that you will have to replenish inventory.

As for the variable costs of sale, they will first need to be allocated, and then attributed to the unit of goods. Knowing the features of the company's work, it is not difficult to determine the composition of variable costs. Usually, piecework wages for movers, freight forwarders, bonuses for purchasing and sales managers, as well as the cost of transporting goods depend on the volume of shipments.

The minimum allowable prices are known, it remains to develop the rules for their application in practice: under what conditions sales managers have the right to release goods at them and how often, who will control this and how regularly.

The effectiveness of the company's pricing policy can be assessed by how much revenue compensates for the costs of implementation. To do this, the financial service needs to determine what is the minimum allowable selling price.

It will allow you to find out how real prices satisfy the interests of the company, whether the commercial service abuses discounts for customers in the face of falling sales. Further in the article, we will describe in detail how to evaluate the effectiveness of pricing policy.

How often to review the company's minimum selling prices

Minimum selling prices () are best reviewed regularly in order to respond in time to changes taking place in the market. The frequency of revision depends on the situation in a particular market. For one company, it is enough to do this once a quarter, for another - once a month (for example, see). Of course, if variable selling costs rise sharply, such as railroad rates, it would be wise to increase the minimum selling price without waiting for its scheduled recalculation.

Prepared from materials

It is prices that determine the structure of production and have a decisive impact on the movement of material flows, the distribution of the mass of commodities, the level of profitability of the enterprise. The right pricing methodology, sound pricing tactics, and the consistent implementation of a well-founded pricing strategy are essential ingredients for the success of any business. commercial enterprise in tough market conditions...

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