Abstract:

The importance of price to the company is undeniable, while for the buyer price is the most important factor in buying a product or service. For the seller is important price, which should bring to the company funds for further activities and also bring profit for the effort. This implies that pricing is an essential part of the functioning of businesses in addition to marketing strategies or business planning. The main objective of this work is to analyze cost-based pricing in a manufacturing company. The aim was to describe the possibilities of cost-based pricing through examples. The thesis used the methodology of deduction and analysis of pricing based on costs in the manufacturing company. After the analysis, we have proposed specific cases where companies based on certain assumptions choose one of the pricing options. We have also outlined the procedures for calculating the sales price of a product in a manufacturing company for each cost-based pricing method. Based on these procedures, different production companies can, under non-identical conditions, determine the selling price of the product to be introduced.