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ACCA F5知识点:价格需求弹性详解

2018-10-10 18:38:20浏览:来源:中公财经网

l The price elasticity of demand (PED) 价格的需求弹性

The relationship between PED and pricing strategy:这里是用 PED 绝对值与 1 比较

If the % change in demand > the % change in price, then price elasticity >1,需求弹性(敏感),所以 Price cuts are recommended. 降价来促进销售。

If the % change in demand < the % change in price, then price elasticity <1,需求非弹性, 所以 Price increases are recommended 提价来增加利润

l Tabular approach 表格法: Maximize profit is to calculate the extra costs and revenues at different combinations of output and selling price. 额外收入和额外成本比较

l The algebraic approach 代数法

‐ Marginal cost = Marginal revenue, profit maximization.边际成本=边际收入,利润最大

‐ The optimal selling price can be determined using MR=MC 确定最优销售价格

‐ Marginal revenue is the additional revenue from selling one extra unit. It may not the same as the price charged for all units up to that demand level, as to increase volumes the price may have to be reduced. 边际收入是每多卖出 1 个时的额外收入,这里需要

注意的是:伴随销售量增加,售价可能会减少。

Marginal cost is the cost from making one more unit. 通常就是 variable cost.

1. Establish the linear relationship between price (P) and quantity demanded (Q)

公式 P=a‐bQ Where the price increases then quantity demanded will decrease.

1. Marginal revenue 公式 MR=a‐2bQ

2. Establish the MC = variable cost per unit.

3. To maximize profit, equate MC and MR then to find Q. 计算 MR=MC 时的 Q

4. Substitute Q into the price equation to find the optimum price.代入方程,求得 P

5. Calculate the maximum profit.计算最大利润。补充:MR=0 时,收入最大。

l Cost‐based pricing

Equation for the total cost (基于成本的 mark up profit):Y=a+bx

其中 a 阶段 FC,b 单位 VC,X 是 activity level,Y 是总成本。

AdvantageDisadvantage

Easy, quick, and cheap to apply.

无需搜集市场和竞争对手信息 确保所有成本都 cover,公司盈利只关注内部目标(利润率)和成本,不考虑市场情况。没有对竞争对手的定价策略有反

措施,从而丢失市场和客户。

Arbitrary allocation 任意分配,overhead 吸收有主观性,基于不同的 cost drive 会不同。

l Market‐skimming 溢价定价法 关键词:高价

大量投入广告费和营销费来包装产品,让它以高价 launch the market。当产品进入 growth, maturity and decline 阶段后,价格逐渐下降。

盈利阶段:在产品生命周期的 early stage,gain high unit profits.

考点 suitable for 适用于:

ü Product is new and different and has little direct competition. 高科技产品,名牌产品

ü Products have a short life cycle. 生命周期太短,需要迅速收回投资成本

ü The strength of demand and sensitivity of demand to price of the product.价格非弹性

ü A firm with liquidity problems needs to generate high cash flows early on.公司有流动性要求,需要尽快增加现金流

l Market penetration 渗透定价法 关键词:低价

低价策略投放市场,来赢取非常大的销售量,迅速占领市场。

考点 suitable for 适用于:

ü The firm wishes to increase market share.公司期望增加市场占有率

ü High elastic demand.价格非常有弹性,通常为日用品,消耗量非常大的产品

ü Economies of scale 规模经济(high sales volume result in cost reduction)

ü The firm wants to discourage new entrants from entering the market.低价赶走竞争者

ü Shorten the initial period of product's life cycle.缩短了市场进入时间,尽快实现盈利

l Price discrimination 价格歧视

Company sells the same product at different prices in different markets 不同地区,不同定价。

Conditions 适用于:

ü Customers can be segregated into different markets.能够划分市场(按年龄、地区等)

ü Customers cannot buy at the lower price in one market and sell at the higher price in the other market.无法在高低价市场窜货来赚差价。

ü Seller must have some degree of monopoly power 卖方必须有垄断市场的能力

l Complementary product pricing 互补销售/捆绑销售

One product is sold separately but normally used with another product.两个产品一起使用eg. badminton balls and badminton pads.羽毛球拍和羽毛球,捆绑销售

l Product‐line pricing 产品线定价

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 product.举例:整体橱柜, 利润关注于整套橱柜,而不是局部或单个橱柜的价格。

l Volume discounting pricing 折扣定价

This includes quantity discounts and cumulative quantity discounts. 不同数量,不同折扣

Advantages:

ü Increase customer loyalty 提高客户忠诚度

ü Attract new customers 吸引新客户

ü Lower sales processing costs 更低的销售成本

ü Clearance of surplus stock or unpopular items.有利于清库存,尤其是不流行的产品

l 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.最低售价至少 cover 相关成本。

典型考题:

11 June Q2 (a) demand function (b) penetration/skimming pricing 09 Dec Q5 (b) production‐line/complementary pricing

10 June Q1 (c) the choice of pricing strategies

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