Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/18476
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Margin analysis in management and operational profitability and pricing policy of a production organization
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Type of publication (old)
S4
Author(s)
Plaskova, Nataliya |
Prodanova, Natalia |
Title
Margin analysis in management and operational profitability and pricing policy of a production organization
Date Issued
2021
Is part of
Intelektinė ekonomika. ISSN 1822-8011, 2021, T. 15, Nr. 1
Field of Science
Abstract
The article aims to discuss methodological approaches to developing a profitability management policy for a manufacturing company’s operations and pricing based
on a margin model. The article defines the effectiveness of operating activities, formed complementarily based on the etymological approach in the comparative analysis of similar
formulations in the literature. The purpose of the research is to justify the system of performance indicators of profitability, reflecting the effectiveness of operating activities. Practical solutions for factor analysis and forecasting the impact of a set of external and internal
factors on the level of cost and profitability of operating activities based on modeling key
business valuation indicators are proposed. A methodology for the phased calculation of
options for price scenarios using the accounting method NIFO and the level of marginal
costs is proposed. The calculation algorithms and the practical implementation of the proposed methodology for predicting the optimal price level for a manufacturing enterprise’s
sold products are presented.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Creative Commons License
Access Rights
Atviroji prieiga / Open Access