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Czy obliczanie ceny i kalkulacji kosztów to to samo?

Calculate the price and the calculation - why are these two completely different things!

Calculation of a calculation is the determination of the cost of one unit of production, taking into account the costs that the company has incurred/will incur for a certain period.

Price calculation is already an analysis of the market: competitors, similar products, their characteristics and prices.

But in the current reality, the reverse approach still works for us in many ways: first, the cost calculation is calculated, then profitability is added to it and the price is obtained.

This logic of a planned economy is so ingrained in the system that it is already taken for granted.

And this is wrong. Because when a calculation is born first, then the price is derived from it, and then the company tries to force the market to accept this price - that's when the very bureaucratic flywheel begins to unwind: unsold goods, a growing warehouse, a protocol price reduction, endless justifications, responsible, commissions, and then kickbacks and an imitation of the violent activities of those who should not have participated in it at all.

The price should be born out of the market, and should be set based on an assessment of the overall effectiveness of the business through their optimal selection within the framework of the multifactorial model of the company, which already includes all types of its costs.

The calculation is more intended for accounting than for management.

автор - Михаленко Р.
M R. Автор - kaktotak.by Specialization: financial and economic design - modeling of business, investment projects of the real sector, analysis and evaluation of efficiency, optimization of the management decision system.

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