IMPROVING THE PRICING MODEL FOR PRODUCTS OF THE STATE DEFENSE ORDE (BASED ON THE EXAMPLE OF IRZ LLC)

Abstract

The characteristic of pricing methods for products supplied under the state defense order is given. The theoretical aspects of the cost method are considered. The main features and disadvantages of this model are highlighted. The key principles of determining the price of products supplied under the state defense order by the base price indexation method are considered and characterized. The proposal to switch to the base price indexation method is justified, which in turn is an alternative to the cost method in the presence of certain conditions. Examples of calculating the price of products supplied by LLC “IRZ” within the framework of the state defense order by the cost method and the method of indexing the base price are given. Based on the results obtained, it is concluded that the executor of the state defense order LLC “IRZ” may receive additional profit when switching from the cost method to the base price indexation method. It is suggested that this pricing model will create incentives for the introduction of innovative technologies and increase production efficiency. The approbation of the base price indexation method and the actual result of its application require further scientific research on the issue of improving pricing models in the field of state defense orders.