Designing a Strategic Model for Pricing Industrial Products with an Approach Activity-Based Costing Based on the Data Theorizing Method of the Foundation

Today, one of the most important concerns of organizations is to face changing environments in valuing their products. Therefore, manufacturers show different behaviors in the face of uncertainty about the future price of their products. Therefore, in the present study, the researcher, using the data theorizing method of the Foundation, seeks to provide a strategic pricing model for industrial products with the FABC approach. Based on theoretical sampling and snowball sampling method, after collecting data through in-depth and semi-structured interviews with 16 university experts and steel industry experts, the text of the interviews was initially coded and extracted. Concepts of designing and explaining the strategic pricing model of products in industrial tools were analyzed by research data and categories. Findings show that considering the causal, contextual and intervening factors affecting the pricing of industrial products with a fuzzy activity based costing approach, the adoption of proposed strategies in the resulting model leads to increased productivity and power Competitive manufacturing companies.