Abstract: 
The present study is a humble attempt to examine the pricing and discount related practices of manufactures from the scientific instruments industry in Ambala Cantt in the state of Haryana. It divides the manufacturing units into micro, small and medium (MSME) enterprises, and compares the level of their practices. For accomplishing the purpose, a sample of 150 units is selected. Collected data are analyzed by using descriptive statistics (mean, standard deviation), and inferential statistics of ANOVA and Post Hoc Test. Results indicate that ‘skimming’ and ‘cost-plus’ pricing methods are highly employed in the industry; whereas, ‘penetration pricing’ is least preferred. Likewise, ‘quantity discount’ and ‘cash discount’ are in high preference, and ‘seasonal discount’ practice is rarely used. These are the medium units who apply all the pricing and discount practices firmly. Small units are also on their track. But, micro units lack behind in the level of usage of different practices. Hence, it is implied by the findings that micro units simply follow their counterparts. Correspondingly, this paper calls for further research to understand the complications involved in the decisions, and finding the solutions of enterprises’ problems.
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Author: 
Karnika Gupta and Ishu Garg
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