Comparison of Methods for Pricing of the Product and its Impact on Economic Efficiency of Enterprise

Pricing is a key indicator of business efficiency, as it affects the cost of production of the enterprise, to realize production in the form of revenue that affect the amount of revenue of the enterprise and finally it is important indicators for creation of profit in the enterprise that it consist of difference between revenues and expenses of the enterprise. In this article we will discuss methods of pricing for the selected product and we will examine the impact on economic efficiency of the enterprise. We will use various methods such as the method of pricing single division; Activity based costing, Target costing and point out the importance of the pricing methodology for the selected enterprise. Calculation methods are very important for profit creation in the business. New product must accept requirements of customer and price of the new product must be acceptable for customer. The price of new product is very important for business because it create costs and important for production processes. Price of new product TOP ZONE 200 must accept requirements of customer, competitive price and production costs. At the same time this price must bring competitive advantage and added value for the enterprise.