2011年ACCA考试《F5业绩管理》讲义（36）

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　　2.2 Customer based pricing – the marketer’s approach
　　Customer-based pricing reflects customers’ perceptions of the benefits they will enjoy (e.g. convenience, status, etc.)
　　This approach:
　　§ has regard to costs – customer-based pricing must ensure that financial objectives are met.
　　but
　　§ Exploits the willingness of customers to pay a multiple of the cost price if they perceive the benefits to be substantial.
　　§ Has as its first step the production of a profile of the target customer.
　　§ Reflects a belief that the greater the understanding of the wants, needs and values of your customer the better placed you are to price the product.
　　Illustration 2 – Customer-based pricingwｗw.ExamＷ.CoM
　　On a remote beach in a hot country, the offer of food and drink to tourists on the beach will be perceived by them as being of significant benefit and they are likely to be prepared to pay a significant amount in excess of cost.