Роль показника «коефіцієнт маржинального прибутку» в економічних розрахунках
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Файли
Дата
2020
Автори
Oрлов, О.О.
Рясних, Є.Г.
Orlov, O.
Ryasnych, E.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті на основі критичного аналізу теорії та практики використання коефіцієнта маржинального прибутку в
економічних розрахунках пропонуються напрями, де цей показник відіграє ключову роль, а саме у формуванні
асортиментної політики підприємства та цін на інноваційну продукцію.
The purpose of the article is to research the role of marginal profit ratio in managerial decision making process. The detailed analysis of using of an important tool of operational analysis, which the marginal profit ratio is, is given in the article. It is proved, that the not objective interpretation of its role might lead to mistaken managerial decisions. The ways of effective using of that rate are shown, especially in price making and formation of the profitable assortment. Necessity of fully including the marginal profit ratio into the process of decision making is proven on the basis of grounded research. This article was mainly about the role of marginal profit in the analysis of the structure of the range, but this indicator plays a crucial role in the formation of prices for new products on an anti-cost basis and target pricing. It is substantiated that pricing for new products and targeted planning without the use of the marginal profit ratio is almost impossible. Given the above, it can be stated that the indicator "marginal profit" by type of product is calculated as the difference between price and variable costs. The price reflects the "value" of the product for the consumer, and the value of variable costs - the progressive design and technology of its production. Thus, in essence, the marginal profit ratio reflects their potential profitability, which is not distorted by the inadequate distribution of fixed costs. When distributing fixed costs in proportion to the marginal profit of the product with the same coefficients of marginal profit for any changes in the structure of the range and production volumes will have the same profitability.
The purpose of the article is to research the role of marginal profit ratio in managerial decision making process. The detailed analysis of using of an important tool of operational analysis, which the marginal profit ratio is, is given in the article. It is proved, that the not objective interpretation of its role might lead to mistaken managerial decisions. The ways of effective using of that rate are shown, especially in price making and formation of the profitable assortment. Necessity of fully including the marginal profit ratio into the process of decision making is proven on the basis of grounded research. This article was mainly about the role of marginal profit in the analysis of the structure of the range, but this indicator plays a crucial role in the formation of prices for new products on an anti-cost basis and target pricing. It is substantiated that pricing for new products and targeted planning without the use of the marginal profit ratio is almost impossible. Given the above, it can be stated that the indicator "marginal profit" by type of product is calculated as the difference between price and variable costs. The price reflects the "value" of the product for the consumer, and the value of variable costs - the progressive design and technology of its production. Thus, in essence, the marginal profit ratio reflects their potential profitability, which is not distorted by the inadequate distribution of fixed costs. When distributing fixed costs in proportion to the marginal profit of the product with the same coefficients of marginal profit for any changes in the structure of the range and production volumes will have the same profitability.
Опис
Ключові слова
маржинальний прибуток, коефіцієнт маржинального прибутку, асортимент продукції, ціни на нову продукцію, marginal profit, marginal profit ratio, assortment, new product pricing
Бібліографічний опис
Oрлов О. О. Роль показника «коефіцієнт маржинального прибутку» в економічних розрахунках / О. О. Орлов, Є. Г. Рясних // Вісник Хмельницького національного університету. Економічні науки. – 2020. – № 3. – С. 16-20.