Issue №: 4 (58)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
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: kovalstar@meta.ua).
LEPETAN Іnna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: lepetan_inna@i.ua).
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.
1. Kaletnik, G.M., & Shynkovych, A.V. (2020). Otsinka orhanizatsiyno-informatsiynoho zabezpechennya antykryzovoho upravlinnya ahroformuvan [Assessment of organizational and information support of anti-crisis management of agricultural formations]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 1 (51), 7-23. DOI: 10.37128/2411-4413-2020-1 [in Ukrainian].
2. Pravdyuk, N.L. (2019). Oblikove zabezpechennya upravlinnya marketynhovoyu stratehiyeyu pidpryyemstva [Accounting management of marketing strategy of the enterprise]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (42), 100-115 [in Ukrainian].
3. Mazur, O.E. (2012). Rynkove tsinoutvorennya [Market pricing]. Kyiv: Tsentr uchbovoyi literatury [in Ukrainian].
4. Timoshik, V.Yu. (2013). Formuvannya tsiny na pidpryyemstvi v umovakh suchasnoho rynku [Price formation at the enterprise in the modern market]. Stalyy rozvytok ekonomiky – Sustainable economic development, 4, 121-124 [in Ukrainian].
5. Sviderska, I.M., & Voloshanyuk, N.V. (2014). Transfertne tsinoutvorennya yak instrument finansovoho kontrolinhu: problematyka praktychnoho vykorystannya v Ukrayini [Transfer pricing as a tool of financial controlling: issues of practical use in Ukraine]. Finansy Ukrayiny – Finance of Ukraine, 8, 97-111 [in Ukrainian].
6. Salimzhanov, I.K. (2007) Tsenoobrazovanye [Pricing]. Moscow: KNORUS. [in Russian]. 7. Davydov, H.M., Savchenko, V.M., & Palchuk, O.V. (2017). Oblikova polityka [Accounting policy]. Kropyvnytskyy: PP «Eksklyuzyv-System» [in Ukrainian].
8. Senyshyn, O.S., & Kryveshko, O.V. (2020). Marketynh [Marketing]. Lviv: Lvivskyy natsionalnyy universytet im. Ivana Franka [in Ukrainian].
9. Goremikin, V.A. (2003). Planuvannya na pidpriyemstvi [Planning at the enterprise]. Moskow: Filin [in Ukrainian].
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11. Chychulina, K.V., & Xvostenko, N.A. (2017). Suchasnyj stan formuvannya oblikovoyi polityky v cinoutvorenni [The current state of formation of accounting policies in pricing]. Sxidna Yevropa: ekonomika, biznes ta upravlinnya – Eastern Europe: Economy, Business and Management, 6 (11), 375-378 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
