Price is one of the elements of managing the market mechanism of management and reflects the patterns of economic development and the conditions of the commodity market. At the same time, price is the most important indicator for each specific enterprise, since it determines the size of its income and profit, i.e. financial well-being. Therefore, highly qualified specialists (economists, merchants, marketers, accountants, bankers, realtors, etc.) must have information on prices and pricing and make economically sound pricing decisions. The proposed textbook is devoted to practical pricing. The publication covers processes related to pricing in various industries. The expediency of their consideration is due to the need to develop in students a broad outlook in the field of pricing, which presupposes an understanding of the laws of this process at all stages of the movement of goods, including in the area where the foundations of prices are laid.