Improvement of the coul pricing mechanism

Iryna Yurievna Yerfort, Yuriy Oleksandrovych Yerfort


In measures of solving the problem of adaptation the coal pricing mechanism for market terms, the methodical approach is proposed. It makes possible to evaluate the lowest level of prices change. The methodical approach is based on the analytical model, which describes how the rate of return on invested capital is influenced by factors change. On the strength of the calculation aspect of marginal pricing theory, the factors of sell volume, variable and fixed costs of producing and selling are determined. The influence of each factor depends on price structure. On the basis of a coalmining enterprise data, which is located in Donetsk region, the authors conduct analytical procedures and group all factors by level of their influence on the enterprise’s product price. They come to the conclusion that coal prices are more sensitive to changes in fixed costs than in variable ones. The authors also determine potential risks and the possibility to improve enterprise effectiveness. 


pricing mechanism, coal; price structure; variable costs; fixed costs; rate of return on invested capital

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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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