Використання АВС-аналізу під час формування цінової політики підприємств торгівлі

Abstract

Обґрунтовано доцільність використання АВС-аналізу товарного асортименту за рівнем торговельної надбавки під час формування цінової політики підприємств торгівлі. Визначено переваги його застосування під час збутової діяльності підприємств торговельної галузі. Здійснено апробацію методики на прикладі конкретного торговельного підприємства.

Оne of the major economic levers in a control system of activity of trade enterprises acts the price of goods which are realized by them. For the last decade the theoretical and practical question of development of price policy as important element of strategic management, in the conditions of market economy the considerable attention was paid. However, concrete researches concerning use of elements of ABC-analysis in the course of formation of price policy of trade enterprises weren't conducted. The purpose of article is justification of expediency of use of ABC analysis of the commodity range on the level of a trade extra charge during formation of price policy of trade enterprise. Generalization of scientific literature gave the chance to reveal that one of the principles of price policy is ensuring necessary flexibility of the developed price policy of trade enterprise depending on change of conditions of formation of its income. This flexibility has to provide the high speed of response of the developed price policy to change of external and internal conditions of development of the income of trade enterprise at any stage of the strategic period. Depending on change of these conditions separate parameters of price policy of the enterprise have to be reconsidered in due time, first of all, - levels of trade and wholesale extra charges and a commission on intermediary trade services. It demands use of methodical tools, which will allow defining the key moments during a correcting of price policy of trade enterprise. Taking into account the features of pricing at the enterprises of trade branch in the article approbation of application of ABC-analysis during formation of price policy of the concrete enterprise is carried out, for the purpose of increase of financial results of its activity. On results of the received calculations the conclusion is drawn that bringing of adjustments into price policy of the enterprises will entail changes in volume and structure of sales that for the enterprise of trade branch at decrease in constant expenses will allow to provide growth of financial results from realization.