UDC 338.57
The scientific article contains a review of scientific publications by economists on the problems of using cost pricing methods in agricultural production, shows the importance of analyzing costs and production costs, the input-output method, price reactions to market changes, integration of prices on the world market, price fluctuations, readiness consumers to pay for attributes, management of the price mechanism, minimum acceptable prices for products. An analysis of the varieties of cost-based pricing methods was carried out: the full cost method, the direct cost method, the marginal cost method, the method based on break-even analysis. The study of the full cost method is shown using statistical data presented on the official website of the Federal State Statistics Service and the state program “State support of the agro-industrial complex of the Perm region”. A very important aspect in applying the full cost method is the use of a rate of return based on standard (marginal) profitability, the level of which is a key indicator of the state program. The direct cost method is considered using the example of making a decision regarding the execution of an additional order, the cost of which includes only direct costs. This fact shows the effectiveness of accepting an additional order at a lower price. The marginal cost method is closely related to the direct cost method; the difference lies only in the methodology for determining direct and marginal costs: direct costs are selected from the total cost, and marginal costs are determined using a special formula using the method of the highest and lowest points. An important area of practical application of the method based on break-even analysis is the calculation of the break-even point in physical and value terms, as well as economic and mathematical modeling using the method of equality of income and expenses.
agricultural production; price system; pricing methods; cost pricing; total costs; marginal cost
1. Rymanova L.A. Regional'nye aspekty razvitiya cenovyh otnosheniy organizaciy agrarnoy sfery Sibiri // Sel'skie territorii v prostranstvennom razvitii strany: potencial, problemy, perspektivy / Federal'nyy nauchnyy centr agrarnoy ekonomiki i social'nogo razvitiya sel'skih territoriy – Vserossiyskiy nauchno-issledovatel'skiy institut ekonomiki sel'skogo hozyaystva. – Moskva, 2019. – S. 243 – 246.
2. Sazonova D.D., Sazonov S.N. Velichina zatrat v fermerskih hozyaystvah // Sel'skie territorii v prostranstvennom razvitii strany: potencial, problemy, perspektivy / Federal'nyy nauchnyy centr agrarnoy ekonomiki i social'nogo razvitiya sel'skih territoriy – Vserossiyskiy nauchno-issledovatel'skiy institut ekonomiki sel'skogo hozyaystva. – Moskva, 2019. – S. 271 – 274.
3. Truhachev V.I. i dr. Upravlenie cenovym mehanizmom v agropromyshlennom komplekse / Truhachev V.I., Binatov Yu.G., Gerasimov A.N. // APK: ekonomika, upravlenie. – 2019. — № 10. – S. 23 – 31.
4. Yakovenko N.A. Ocenka effektivnosti gosudarstvennogo regulirovaniya agroprodovol'stvennogo kompleksa na osnove metoda «zatraty – vypusk» // Problemy i perspektivy razvitiya sel'skogo hozyaystva i sel'skih territoriy / Saratovskiy gosudarstvennyy agrarnyy universitet imeni N.I. Vavilova. – Saratov, 2019. – S. 175 – 178.
5. Abbott M., Merrett D. Counting the cost: the reserve price scheme for wool 1970 – 2001 // Australian Journal of Agricultural and Resource Economics. – 2019. – Vol. 63, № 4. – P. 790 – 813.
6. Ayinde O.E. i dr. Analysis of determinants of maize price variations in Nigeria (1978 – 2014) / Ayinde O.E., Aina I.V., Ayinde K. // Croatian Journal of Food Science and Technology. – 2019. – Vol. 11, № 2. – P. 237 – 244.
7. Jankovic i dr. Production costs and market price of wheat behavior analysis as support for hedging strategies / Jankovic I., Kovacevic V., Jelocnik M. // Economics of Agriculture. – 2020. – Vol. 67, № 2. – P. 495 – 509.
8. Nigatu G., Adjemian M.A. Wavelet Analysis of Price Integration in Major Agricultural Markets // Journal of Agricultural and Applied Economics. – Athens, 2020. – Vol, 52, № 1. – P. 117 – 134.
9. Price transmission analysis in pork supply chain in Serbia / Jeremic M., Zekic S., Matkovski B. i dr. // Economics of Agriculture. – 2020. – Vol. 67, № 2. – P. 417 – 430.
10. Skarzynska A. Unit costs and income from selected products in 2017 – research results in the AGROKOSZTY system // Zagadn. Ekon. roln. – 2019. — № 2. – P. 100 – 120.
11. Willigness to Pay for Rose Attributes: Helping Provide Consumer Orientation to Breeding Programs / Chavez D.E., Palma M.A., Byrne D.H. i dr. // Journal of Agricultural and Applied Economics. – Athens, 2020. – Vol. 52, № 1. – P. 1 – 15.
