Fixed prices are used for contracts for which the amount of justified costs is reasonably predictable. At the same time, the supplied goods, services and works are, as a rule, of a traditional nature, and the results of development can be precisely determined in advance.
Instructions
Step 1
Set the size of the fixed price at the stage of the conclusion of the contract, based on the agreement (that is, upon the execution of this contract, the level of this price should not change significantly). In turn, the preliminary fixing of prices implies the action of limited cost control in the execution of the contract by the customer. The contractor usually takes the business risk at himself and gets a wide enough opportunity to obtain additional benefits through significant cost savings.
Step 2
You can adjust the fixed prices in the established schedule when certain factors change that do not depend on the supplier (increase in regulated state prices, the consequences arising from inflation in the government's emission policy, tax increases). At the same time, a fixed price should be set depending on the supplier incentive mechanism chosen under the contract, as well as the procedure for indexing costs under this contract.
Step 3
Include projected profits and projected costs in the fixed price. The rate of return for contracts must be agreed with the customer and the supplier. At the same time, it cannot exceed the maximum established rate of profit. In turn, the planned costs of the supplied products are summed up and must be justified by the supplier and controlled by the customer in accordance with the current regulations that determine the rules for the formation of costs, budgeting.
Step 4
Define the type of the contractual fixed price. It is determined by choosing a method for adjusting the amount of planned costs, as well as incentives for the supplier itself. In this case, it is possible to use the following types of a fixed price: a firmly fixed (unchanged for the entire duration of the contract), a fixed price using the share distribution of the available difference between the amounts of actual and planned costs, a fixed price adjusted in stages according to changes in costs.
