ACCA PM考點(diǎn)Pricing有哪些？

ACCA考點(diǎn)的內(nèi)容有很多，學(xué)員要在學(xué)習(xí)的過(guò)程中不斷的去總結(jié)，掌握知識(shí)點(diǎn)的內(nèi)容的同時(shí)，能夠把各個(gè)知識(shí)點(diǎn)進(jìn)行聯(lián)系。那么，ACCA PM考點(diǎn)Pricing有哪些？

Market-skimming 溢價(jià)定價(jià)法 關(guān)鍵詞：高價(jià)

大量投入廣告費(fèi)和營(yíng)銷(xiāo)費(fèi)來(lái)包裝產(chǎn)品，讓它以高價(jià)launch the market.
當(dāng)產(chǎn)品進(jìn)入growth，maturity and decline 階段后，價(jià)格逐漸下降。
盈利階段：在產(chǎn)品生命周期的early stage，gain high unit profits。

suitable for適用于：

1) The firm wishes to increase market share 公司期望增加市場(chǎng)占有率

2)High elastic demand價(jià)格*有彈性，通常為日用品，消耗量*大的產(chǎn)品

3) Economies of scale 規(guī)模經(jīng)濟(jì)（high sales volume result in cost reduction)

4) The firm wants to discourage new entrants from entering the market 低價(jià)趕走競(jìng)爭(zhēng)者

5) Shorten the initial period of product's life cycle 縮短了市場(chǎng)進(jìn)入時(shí)間，盡快實(shí)現(xiàn)盈利

Price discrimination價(jià)格歧視

Company sells the same product at different prices in different markets 不同地區(qū)，不同定價(jià)

Conditions適用于：

1) Customers can be segregated into different markets 能夠劃分市場(chǎng)（按年齡、地區(qū)等）

2) Customers cannot buy at the lower price in one market and sell at the higher price in the other market 無(wú)法在高低價(jià)市場(chǎng)竄貨來(lái)賺差價(jià)

3) Seller must have some degree of monopoly power 賣(mài)方必須有壟斷市場(chǎng)的能力

Complementary product pricing互補(bǔ)銷(xiāo)售/捆綁銷(xiāo)售

One product is sold separately but normally used with another product.兩個(gè)產(chǎn)品一起使用
eg badminton balls and badminton pads 羽毛球拍和羽毛球，捆綁銷(xiāo)售

Product-line pricing產(chǎn)品線定價(jià)

Most organizations sell not just one product but a range of products. Focus is placed on the profit from the whole range rather than the profit on each single produc.

舉例：整體櫥柜，利潤(rùn)關(guān)注于整套櫥柜，而不是局部或單個(gè)櫥柜的價(jià)格

Volume discounting pricing 折扣定價(jià)

This includes quantity discounts and cumulative quantity discounts.不同數(shù)量，不同折扣
Advantages:

1) Increase customer loyalty 提高客戶忠誠(chéng)度

2)Attract new customers吸引新客戶

3) Lower sales processing costs更低的銷(xiāo)售成本

4) Clearance of surplus stock or unpopular items.有利于清庫(kù)存，尤其是不流行的產(chǎn)品

Relevant costs pricing

Relevant costs can be used to arrive at a minimum tender price for a one-off tender or contract. The minimum price should be equal to the total of all relevant cash flows .

zui低售價(jià)至少cover相關(guān)成本