会计考友 发表于 2012-2-23 17:09:42

2011年ACCA考试《F5业绩管理》讲义(49)

14 Pricing strategies for given situations   SituationPricing strategy
  § Product is new and different (e.g. new electronic product).
  § ‘Early adopters’ are prepared to pay high prices to achieve ownership.中华考试网
  § Significant barriers to entry exist (e.g. patent protection, high capital investment, or unusually strong brand loyalty) to deter competition – in order that skimming can be sustained.
  § The product has a short life cycle so there is a need to recover development costs and make a profit quickly.
  § The business has a liquidity problem and may be attracted by the high initial cash flows available in the early stages of a product’s life.
  § Strength of demand and the sensitivity of demand to price are unknown. It is much easier to lower prices than to increase them.Skimming
  § The business wishes to discourage newcomers from entering the market.
  § The business wishes to shorten the initial period of the product’s life cycle in order to enter the growth and maturity stages as quickly as possible.
  § There are significant economies of scale to be achieved from high-volume output, and so a quick penetration into the market is desirable in order to gain those unit cost reductions.
  § Demand is highly elastic and so would respond well to low prices.Penetration
  § Use of the product requires the purchase of an additional proprietary consumable item (e.g. memory cards for digital cameras, printer cartridges for printers.)Complementary product
  § A range of products is being marketed – the products within a product line are related but may vary in terms of style, colour, quality, etc. (e.g. dinner services, cutlery sets).
  § Consumers will tend to buy a number of items within the range and be prepared to pay a relatively high price for the less essential items in order to build up a matching set.Product line
  § The sales margin is substantial, allowing good profits to be made even after significant discounting (e.g. consumer software products).
  § The product is traditionally bought on price - it is difficult to distinguish from competing products (e.g. car tyres).
  § Products with a limited shelf life (e.g. fashion items).Volume discounting
  Test your understanding 14中华考试网(www.Examw。com)
  1 Which pricing strategies are aimed at the start of the product life cycle?
  2 Which pricing strategies seek to attract sales by offering a product at a relatively low price?
  3 Which pricing strategies lure the customer in with a relatively low-priced product in order to lock the customer in to subsequent additional purchases of similar items that are relatively highly priced?
  4 Which pricing strategy is appropriate to items that are bought primarily on price?
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