Pricing is the core of any business plan and directly affects the components and marketing strategies of industrial companies. The present study was conducted with the aim of achieving product pricing patterns in industrial markets with a fuzzy activity based costing approach. The method considered for conducting the present study is a combined method and the governing research design is an exploratory design. The statistical population of the qualitative part of this research consists of experts, managers, deputies, senior experts of the steel industry and the statistical population of the quantitative part consists of all personnel at the expert level, department managers, department managers, heads of units and senior managers of Khuzestan Steel Company. They show that the sample size was determined using the Cochran's formula of 252 people. Data collection tool in the qualitative stage of in-depth and semi-structured interviews with experts and in the quantitative part of it has made a researcher-made questionnaire that in order to confirm its validity, various types of content validity and construct validity have been used. Also, in order to measure the reliability of the research, Cronbach's alpha coefficient was used, the value of which was calculated for the sum of research variables above 0.7. In the first part, using the data approach of the Foundation, 6 main categories of the model were identified and presented in the form of a strategic pricing model for industrial products. Then, in the quantitative part of the research, the obtained model was fitted using confirmatory factor analysis and structural equation model. The results confirm the positive and significant relationships between the research variables. Therefore, it can be said that the relationships considered in the model are correct and logical and the proposed model is confirmed.
Mehran Gholami E-mail: Mehran.ghlami@iau.ac.ir
 Mohammad Hakkak E-mail: Hakkak.m@lu.ac.ir