The article aims to discuss methodological approaches to developing a profitability management policy for a manufacturing company's operations and pricing based on a margin model. The article defines the effectiveness of operating activities, formed complementarily based on the etymological approach in the comparative analysis of similar formulations in the literature. The purpose of the research is to justify the system of performance indicators of profitability, reflecting the effectiveness of operating activities. Practical solutions for factor analysis and forecasting the impact of a set of external and internal factors on the level of cost and profitability of operating activities based on modeling key business valuation indicators are proposed. A methodology for the phased calculation of options for price scenarios using the accounting method NIFO and the level of marginal costs is proposed. The calculation algorithms and the practical implementation of the proposed methodology for predicting the optimal price level for a manufacturing enterprise's sold products are presented.
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