The article examines in detail the main areas and methodological features of a comprehensive analysis of movement and use of fixed capital of machine building enterprises. The fixed capital of enterprises is particularly important in the process of economic activity and it requires considerable investment for development and improvement. The purpose of this study is to develop a comprehensive approach to the quantitative assessment of change in the fixed assets of enterprises, their structure, and efficiency of use.
The article considers modern economic categories of pricing policy and pricing strategy, which with some similarity have differences in practice. The definition of pricing policy and its importance in modern conditions is given. The basic elements of the pricing policy of enterprises are given. The aim of the study is to analyze the main factors that determine the pricing policy of an enterprise in modern conditions and the possibility of their competent use in practice. Methodologically, the study is aimed at an integrated approach to taking into account the most significant factors that determine an increase in the efficiency of an enterprise in post-crisis conditions, taking into account inflationary processes in the country's economy. As a result of the study, the factors under consideration are divided into the following groups: factors of the development of the market environment; factors of taking into account the strategic objectives of the enterprise development; factors of state control in the field of prices for goods and services; factors of characteristics of manufactured goods; factors of sustainable development of the enterprise; factors of influence of inflation on the pricing policy of the enterprise.
The article discusses the issues of sustainability assessment of the economic development of machine-building enterprises in the development of industry competition and many influential environmental factors. There is the need for an integrated approach to the problem of sustainability on the basis of development analysis: resource base of production; performance results; efficient use of economic potential, and balanced economic growth. The levels of sustainability of the economic development of enterprises and their features are considered. To determine the level of sustainability of the economic development of enterprises, methods of expert point estimates are used, which have sufficient ease of function and adequacy of the findings. For each area of the study, system of indicators, limits of change of each indicator involved in the calculations, and principles of aggregating them into a comprehensive assessment are substantiated. The development of the enterprise cannot be assessed in one of the directions, since this imbalances the work of the enterprise. Many factors are analyzed that allow each manufacturer to determine key areas and develop plans that contribute to increasing the level of business activity and sustainable development in the industry environment.
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