Теоретичне обґрунтування використання витратних методів ціноутворення

In the article the theoretical aspects of costing methods of pricing are considered for the purpose of analysis and scientific substantiation of existing methods for increasing the efficiency of their application and establishing a competitive price in the modern market environment. The basic characteristics of costing methods of pricing and conditions of their application in domestic and foreign pricing practices are analyzed. Comparison of the characteristics of different cost methods, their advantages and disadvantages are determined. The place of costing methods of pricing in the modern economy is determined. The main criteria for using costing methods of pricing in innovation activity of enterprises are considered. The study of costing pricing methods has made it possible to determine that the price has been obtained by consumable methods and has a solid justification. It was discovered that the use of cost methods in a particular industry is rather limited by the fact that the application is relevant for determining the initial price of the goods and for justifying the release of the product to the market or its production at the enterprise.