Abstract: the article is devoted to the issues of an integrated approach to the use of the cost mechanism by modern enterprises. The main elements of the cost mechanism that directly affect the pricing policy of enterprises are analyzed. The main principles of pricing are considered. The article substantiates the importance and prospects of cost-based methods in pricing that take into account the economic interests of enterprises in the changing environment.
Various modern methods of determining the cost of goods (calculation method, coverage method, reverse calculation method), their features, as well as the most appropriate scope of their application are considered.
Attention is focused on modern methods of justifying the planned profit in the price of goods.
The importance of comparing the product price determined by the cost method, taking into account the planned profit, with the price of the main competitors and average market prices is emphasized.
The article considers the relevance of comprehensive and objective control of the impact of inflation and the current price environment on the cost mechanism of the enterprise, in connection with which there is an urgent need for constant monitoring, control, planning and projecting all changes, especially in the current conditions of economic imbalance on all cost items related to the financial and economic activities of the enterprise.
Keywords. cost price mechanism, cost of goods, pricing principles, the balance of the price change, economies of scale, average market prices