2011年ACCA考试《F5业绩管理》讲义（34）
Chapter 3 Pricing Chapter learning objectivesUpon completion of this chapter you will be able to:
§ Explain the factors that influence the pricing of a product or service, e.g. costs, demand and competition
§ define and explain the price elasticity of demand
§ from supplied data, derive and manipulate a straight-line demand equation
§ from supplied data, derive an equation for the total cost function excluding volume-based discounts.
§ from supplied data, derive an equation for the total cost function including volume-based discounts
§ using data supplied or equations derived, advise on whether or not to increase production and sales levels considering incremental costs, incremental revenues and other factors
§ explain, using a simple example, all forms of cost-plus pricing strategy
§ calculate, for given data, a price using a cost-plus strategy
§ explain, using a simple example, a market-skimming pricing strategy
§ explain, using a simple example, a penetration-pricing strategywww.Examw.com
§ explain, using a simple example, a complementary-product pricing strategy
§ explain, using a simple example, a product-line pricing strategy
§ explain, using a simple example, a volume-discounting pricing strategy
§ identify suitable pricing strategy for given situations from skimming, penetration, complementary product, product-line, volume discounting
§ explain, using a simple example, a price-discrimination pricing strategy
§ explain, using a simple example, a relevant-cost pricing strategy
§ calculate, for given data, a price using a relevant cost strategy.
http://www.examw.com/acca/Files/2011-8/5/1.jpg
1 Introduction
Pricing is important because:
§ It makes a pivotal contribution to profit maximisation – the overriding aim of most businesses.
§ Businesses make profits by selling goods and services at a price higher than their cost.
§ The amount that they are able to sell will often be determined by the price charged for the goods and services.
Pricing is one of the four components of the marketing mix, the others being:wｗw.ExamＷ.CoM
§ Product
§ Place
§ Promotion.
Decisions in relation to all four components should be made within the context of the overall marketing strategy. 自己回帖测试一下
页:
[1]