DATA-DRIVEN PRICING STRATEGY AS A FINANCIAL MANAGEMENT INSTRUMENT FOR ENHANCING DISTRIBUTOR PROFITABILITY AND MARKET STABILITY

Abstract

 This article examines pricing strategy as a strategic instrument of financial management in B2B distribution companies. The study analyzes how data-driven pricing models, cost-to-serve analysis, and pricing governance mechanisms influence profitability, financial stability, and competitive positioning. Particular attention is given to the role of digital analytics and artificial intelligence tools in optimizing margin management and reducing pricing risks in highly competitive markets. The research demonstrates that transitioning from traditional cost-plus approaches to value-based and analytically supported pricing enhances gross margin sustainability, strengthens financial resilience, and improves longterm market performance. The findings highlight that strategic pricing is not merely a commercial decision but a core financial management capability essential for ensuring sustainable growth and stability in modern distribution systems.