Cost evaluation models of R&D products of industrial enterprises

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Authors:

H. M. Pylypenko, orcid.org/0000-0003-2091-4320, Dnipro University of Technology, Dnipro, Ukraine, e‑mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

V. V. Prokhorova, orcid.org/0000-0003-2552-2131, Ukrainian Engineering Pedagogics Academy, Kharkiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

O. B. Mrykhina, orcid.org/0000-0002-0567-2995, Lviv Polytechnic National University, Lviv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

O. Ya. Koleshchuk, orcid.org/0000-0001-8995-5206, Lviv Polytechnic National University, Lviv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

S. A. Mushnykova, orcid.org/0000-0002-3860-522X, National Metallurgical Academy of Ukraine, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

повний текст / full article

 

Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2020, (5): 163-170

https://doi.org/10.33271/nvngu/2020-5/163

Abstract:

Purpose. To develop a pricing model for R&D products of industrial enterprises that would meet the changing conditions of the market environment.

Methodology. The research was based on a set of methods, including comparative analysis, which was used to compare existing approaches to pricing for R&D products; Mamdani algorithm of fuzzy set theory to develop a methodology for forming the price of R&D products taking into account their consumer value and market receptivity; matrix method – to determine the level of the average market price for R&D products.

Findings. The existing methodological approaches to pricing in the market of R&D products of industrial enterprises are analyzed; their advantages and limitations are highlighted. A methodology for pricing R&D products has been developed which allows us to take into account their consumer value and market receptivity. The matrix method for determining the level of the average market price for R&D product is explained. Based on the authors’ approach, comparison of the prices of R&D products with the prices of their market counterparts was conducted. The probability level of the obtained results is estimated using the example of R&D products of LLC “Diada Group”.

Originality. A model of pricing for R&D products is developed. It is based on the methodology of forming the price of R&D product taking into account its consumer value and market receptivity, the matrix method for forming the average market price of R&D products, and the approach to comparing the obtained showings with the prices of market analogs. In contrast to the well-known ones, such a comprehensive approach allows us to achieve a higher level of price accuracy, since a set of heterogeneous features of factors influencing the price of R&D product is taken into account (by developing a correction factor based on the Mamdani algorithm of fuzzy set theory). The approach to the formation of features of factors influencing the price of R&D product makes it possible to maneuver the composition of R&D product features.

Practical value. The authors’ pricing model for R&D products was tested at LLC “Diada Group” and demonstrated high possibilities to improve the accuracy of price formation in the reality of changing market. Being a fairly flexible pricing tool, this model can be applied in the practical activities of enterprises in various sectors of the economy.

References.

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