Pricing and expenses management in food industry enterprises

Nataliia Slobodian, Olena Saukhina


Introduction. The article defines the definition of pricing and determines its main factors. The consumer price index for food and soft drinks in Ukraine has been analysed in recent years. The dynamics of demand for products and the main components of price are observed.  The analysis of expenses management on the example of the Private Joint-Stock Company «Konotop Bakery» is carried out. The article reveals the main methods and tools for determining the price and margins in the food industry enterprises.

Purpose. The article aims to analyse the approaches to pricing and expenses management in food industry enterprises.

Method (methodology). In order to reach the goal of the research we have used the following methods: methods of analysis and synthesis, method of systematic approach, method of theoretical and logical generalization, comparison method, method of factor and structural analysis.

Results. The peculiarities of pricing at food industry enterprises have been investigated. Among these methods, which influence the formation of prices, we can distinguish the following ones: the social nature of products of the industry, the scale of state control and regulation of prices, the dependence of prices on products from cost of raw materials, materials prices and high competition. The introduction of new high technologies for the production of competitive products at food industry enterprises in order to compete on the domestic and foreign markets has been recommended. The search of new suppliers of raw materials with lower prices in order to reduce the cost of raw materials and optimize the costs of its production has to be initiated.


price; pricing factors; consumer price index; cost; trade margins

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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