Hinnakujundus ettevõttes Rikets Hulgi OÜ

Ettevõtte eesmärk on kaupade ja teenuste hinnastamisel kasumi teenimine ja tarbijate nõudluste rahuldamine. Samuti on ettevõtte jaoks hind tähtis, sest see määrab ettevõtte turu ja kasumlikkuse ning on turunduskompleksis ainuke tulutoov element. Hind mängib suurt rolli kliendiväärtuse ja kliendisuhete loomisel. Ettevõttes Rikets Hulgi OÜ 2020. aruandeaasta kahjum on suurenenud võrreldes 2019. aruandeaasta kahjumiga. Ettevõtte jaoks on hind tähtis, sest see määrab ettevõtte turu ja kasumlikkuse. Eelpool öeldule tuginedes tekkis vajadus hinnakujunduse uuringu läbiviimiseks, kuna teadlik ja läbimõeldud kasumit teeniv hinnakujundus loob eelduse kahjumi vähendamiseks. Teoreetilistest allikatest selgus, et hind on toote või teenuse eest küsitud rahasumma. Kui kliendile ei meeldi jaemüügiketi pakutav hind, siis on tal võimalus mujal toodet või teenust soetada. Hind on peamine tegur, mis mõjutab, kas klient ostab selle või mitte. Hinda mõjutab eelkõige nõudlus ja ettevõtte muutuv- ja püsikulud. Samuti põhjustab hinnatõusu olukord, kui nõudlus ületab pakkumise. Hind sisaldab tooraine maksumust ja sellele kulutatud tootmiskulusid. Hinda mõjutab eelkõige nõudlus ja ettevõtte muutuv- ja püsikulud. Empiiriline uuring viidi läbi deduktiivset lähenemisviisi kasutades. Uuringus analüüsitakse andmeid kvantitatiivsel meetodil kasutades selleks dokumendivaatlust. Dokumentideks on ostu- ja müügitellimused ning ettevõtte poolt antud püsikulude dokument. Tulemused esitatakse kvantitatiivuuringul kasutades tabeleid. Uuringutulemustest selgus, et lõikelillede ja potilillede ostuhinnad on kõrgemad kui müügihinnad. Lisaks selgus, et Kulukesksete hinnakujunduse meetodite võrdlemisel selgus, et kõige rohkem toob kasumit vaherohelise kaubakategooriale alushinnameetodi rakendamine. Seevastu ebasoodsam oleks selle kaubakategoorial rakendada juurdehindluse meetodi. Keraamilise lillepoti jaoks on kõige kasumlikum samuti alushinnameeetodi rakendamine. Kõige ebatulusam on hinnakujunduse meetod on juurdehindluse meetod. Potilille jaoks on kõige tulusam saumuti alushinnameetod. Nii nagu kõige tulutoovam hinnakujunduse meetod on teistel kaubakategooriatel alushinnameetod, on ka lõikelilledel. Lisaks on kõige ebasoodsam juurdehindluse meetodi rakendamine.

The topic of this thesis is Pricing in Rikets Hulgi OÜ. The thesis consists of 47 pages, which uses 41 sources, of which 22 are in English. The thesis is illustrated by 8 tables. The objective of a company is earning profit by pricing goods and services, while satisfying the demand of the customers. Also, pricing is important for a company, because it determines the market and profitability and is the only profitable element of the marketing complex. Pricing plays a remarkable role in forming customer relationships and value. For the company Rikets Hulgi OÜ, the total revenue loss was higher in 2020 than it was in 2019. Pricing is important for a company, due to the fact that it determines its market and profitability. To support what was stated earlier, a pricing study was necessary, because a knowledgeable and thoroughly examined and profit earning pricing leads to a reduction of the loss of capital. In the 2020 financial year report it became apparent, that the total capital loss of Rikets Hulgi OÜ had risen by 120 628 € in 2020 in comparison to 2019. The losses of the company in 2019 were 7337 € and 128 005 € in 2020. The aim of the thesis is to determine the best cost-based pricing method for Rikets Hulgi OÜ to set the prices for merchandise, in order to reduce capital loss. The following objectives were set as follows: • determine the theoretical starting points for pricing based on theoretical sources and set the method for the empirical research; • map out Rikets Hulgi OÜ’s pricing and conduct an analysis; • analyze different cost-based pricing methods and find the most profitable one; • make conclusions and share advice to Rikets Hulgi OÜ regarding capital loss reduction enabling pricing method use. The empirical research was conducted using the deductive approach. Data is analysed in the research using the quantitative method by document viewing. The documents are invoices of purchases and sales and also a fixed cost document provided by the company. The result are presented in a quantitative analysis using charts. 38 The theoretical sources pointed out that price is the requested amount of money for a product or service. If the client doesn’t like the price provided by a shop, then he or she has the choice to purchase the item or service from somewhere else. Prices are the main factor which decides, if a client will make a purchase or not. Prices are affected mostly by demand and the different expenses of a company. Also a situation, in which demand succeeds supply can trigger a rise in prices. A price of an item consists of the pricing of raw materials and labor costs. Prices are most affected by demand and the fixed and variable expenses of a company. The results of the analysis pointed to the fact, that the purchasing price of potted plants exceeds its selling price. While comparing cost-based pricing methods, it also became apparent, that the most profit is made by using a floor pricing method on the light green plants category. In contrast, it would be less profitable to add an extra charge on this category. For ceramic flower pots, cut flowers and flower pots, the most profit can be gained by implementing a floor pricing method. The least profitable method is a mark up in all cases.