Собівартість у ціноутворенні на молочну продукцію

Abstract

The paper suggests to take in to account in the course of priceformation the cost as the botton boundary, in this case it will stimulate the search of production reserves: establish preferential tax on profit obtained as a result of cost decrease, and in dairy industry - profit must be used by the enterprises; eliminate methodological drawbacks in case of inclusion of the expenses into the cost, clearing it from casual elements; in the course of priceformation the demand supply factor must be taken into account