«Problems of economics and management of oil and gas complex»

Updating of the comparable market prices method to justify the initial (maximum) price of procurement of mandatory financial audit service

UDC: 338.001.36+338.5
DOI: 10.33285/1999-6942-2022-10(214)-19-27

Authors:

¹ National University of Oil and Gas "Gubkin University", Moscow, Russia

Keywords: dumping, coefficient of prices variation in commercial offers, earned value method, comparable market prices method (market analysis method), IMP, rationing, price of the agreement (contract), prices of purchase winners

Annotation:

The problem of elaboration of the initial (maximum) price of purchased products (here in after referred to as IMP) is paramount for the supply target model. Despite the fact that the method of comparable market prices is of legislative priority, this method does not fully lead to the establishment of a fair purchase price. The article, according to the data of the Unified Information System in the Field of Procurement (hereinafter referred to as UIS), presents the results of an analysis of the statutory audit service procurement by a corporate customer: a management company in the oil and gas sector, for the period of 2014–2020. The problematic aspects of a customer’s procurement activities are identified. Possible ways of their solution are formed.

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