Il ruolo dei costi nella politica dei prezzi

The pricing policy is the most important tool that the firm has at its disposal to leverage profits (Marn et al., 2004; Pellicelli, 2022). As is known, the methodologies available to management for determining prices can mainly be traced back to the analysis of the crucial variables: costs, demand and competition. This research aims to examine the role of costs in pricing policy. Starting from the MOEST model (Mella, 2022) which interprets organizations, in particular businesses companies, as open systems of transformation and previously applied to the theory of prices (Pellicelli, 2022), it is considered appropriate to analyze the main methods and approaches used for cost-based pricing. For each methodology, the main advantages and disadvantages and the conditions under which they produce the best results will be examined, with the aim of analyzing which one is most suitable for determining prices.