Value Measurement and Taxation Metrics in the Model-Building Foundations for Intelligent Pricing Methodology

Abstract

The article presents a study of basic cost classification, pricing at the point of sale of the major mobile provider mobile salon. Approach which is used in the study sets necessary foundations for intelligent pricing model development. This methodological paper presented the approach for development of the metrics for value measurement in management, including the taxes, excises and customs duties as part of the pricing model definition. Four ways of tax inclusion into the pricing model are presented—basic model of VAT calculation, model without VAT calculation in the middle of value chain, model without VAT calculation at the end of value chain, and model without VAT and excise calculation in the middle and at the end of value chain. This paper represents an important theoretical and methodological work prior to the work at the intelligent pricing model development.