Features of pricing at agricultural enterprises
This article discusses issues related to the peculiarities of pricing of enterprises of the agricultural and industrial complex, the main products of which are agricultural products. The company sets prices as a result of using a targeted pricing policy that combines various techniques and methods. A prerequisite for building an effective pricing policy is a step-by-step organization of the price formation process and delegation of authority to the company's employees. It was revealed that in the cost of crop production, about 1/3 of the material costs are occupied by the services of third-party organizations, and 2/3 of the material costs account for material costs, of which most of the funds go to feed. The reasons for the unprofitability of the production of certain types of agricultural products is the high material consumption of agricultural production. The use of outdated equipment and farming techniques makes it impossible to return the costs of obtaining products at the current price level, as a result, the revenue does not cover the production cost of products. the liquid price of agricultural products is below the minimum level of average variable costs. Currently, the break-even price, equal to the minimum level of average aggregate costs, is achieved for many goods only at the expense of state support. The study has demonstrated that at the moment there is an obvious need for state support aimed at compensating part of the costs of agricultural producers, but their level is currently insufficient for expanded reproduction.