Проблемні питання ціноутворення на продукцію українського оборонно-промислового комплексу та можливості використання шведського досвіду
Problematic Issues of Pricing for Products of the Ukrainian Defense Industry and Possibility of Using Swedish Experience

Summary/Abstract: One of the most urgent issues of ensuring the innovative development of the Ukrainian defense is the attraction of additional funds to the development of the scientific and technological and industrial base of enterprises, as well as the preservation and training of scientific, technical and industrial personnel.In the context of extremely inadequate budgetary support for the mass production preparation of new types of IAF and import substitution measures, the own working capital of enterprises in the form of a part of the net profit received from production activity remains the sole source of such financing. Enterprises for designing products of their own production are forced to raise funds from other activities. In such circumstances, the source of financing is the profit received from the sale of own products. At the same time, securing innovative development of the defense industry is impossible without attracting investment, including foreign ones.The purpose of the article is to analyze the current pricing mechanism for the products of the Ukrainian defense-industrial complex, to identify problematic issues and to substantiate the possibilities of using foreign, in particular Swedish experience, to solve them.Modern pricing system for military products, which is based on the application of costing method, which is essentially cost-effective, as it is based on data on the complexity and cost estimates for previously completed work, does not stimulate the implementation of the enterprises of the defense-industrial complex of organizational, technological, scientific and other innovations that help to reduce the cost of production and improve its quality. The new system should be based on the so-called "Value Pricing Concept", the concept of the dependence of the price of products on its quality or value for the customer. The value of products for the Customer is determined by its tactical and technical characteristics, technical characteristics that characterize its quality, the effect of use in both war and time of war, as well as the effect of possible use in other, non-military, fields of activity.The analysis of the procurement system for military products for the Swedish Armed Forces has shown that it fully complies with the principles of the "Value Pricing Concept" and is consistent with EU and NATO procurement procedures. Therefore, in such a situation, it is extremely important to study the experience of European countries and, above all, of Sweden because of its non-aligned status and the closeness of Ukraine's and Sweden's positions on defense potential. In particular, in the ranking of the Global FirePower website Ukraine is ranked 22nd, Sweden - 26th.

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