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Economic Analysis: Theory and Practice
 

Marginal and cost approach to pricing in the management of the company value

Vol. 11, Iss. 21, JUNE 2012

Available online: 31 May 2012

Subject Heading: PRICING POLICY

JEL Classification: 

Palkina Е.S. PhD in Economic sciences, Director, Ltd "Promhimtrans", Saint-Petersburg
elena_palkina@hotmail.com

In the article the new approach to pricing, based on the modern concept of management in cost of the company (VBM - Value-Based Management) and the marginal economic theory is offered. The structure of the price is defined and recommendations about its formation are made at marginal and cost approach to pricing.

Keywords: profit margins, cover, indicator, assessment of effectiveness, cost, break-even point, pricing

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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