THE IMPORTANCE OF THE ACCOUNTING COMPONENT OF THE PRICING PROCESS AT THE ENTERPRISE
KOVAL Liubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
LEPETAN Іnna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: email@example.com).
The article substantiates the importance of the accounting component of the pricing process at the enterprise.
In particular, the definition of the pricing process is outlined and its dependence on a number of factors is established. In addition, the article presents the strategy of the entity, depending on its financial condition. As a result, it is established that the price directly affects the behavior of the entity in the market. The diversity of the markets in which business entities operate is highlighted and their influence on the formation of the enterprise pricing policy is determined. It is established that the process of organizing the accounting of such activities is important for the formation of pricing policy. In this regard, the existing methodological approaches to pricing were presented.
It is determined that the calculation of the price of products is based on information about the costs incurred by the company for its manufacture. Such information is provided by the accounting data. In addition, external factors are taken into account, which make it possible to calculate the maximum possible profit from the sale of manufactured products.
The functions of the price through which its economic essence is shown are considered. It is pointed out that it is with the help of the accounting function that the costs of social labor are determined, as well as the cost of society's need for goods; due to the accounting function, price is a means of determining quantitative and qualitative indicators.
The stages of accounting organization in pricing are outlined and their characteristics are given. The role and significance of the accounting apparatus in the pricing system of the business entity are determined. Elements of accounting policy with direct and indirect impact on the pricing process are highlighted. The managerial influence of the accounting policy on the formation of the enterprise price is proved. In addition, the stages of target pricing are considered.
On the basis of the conducted research the corresponding conclusions are made and the directions of the further research and the reasons of its necessity are specified.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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