ACCA PM考点Pricing有哪些？

ACCA考点的内容有很多，学员要在学习的过程中不断的去总结，掌握知识点的内容的同时，能够把各个知识点进行联系。那么，ACCA PM考点Pricing有哪些？

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。

suitable for适用于：

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

2)High elastic demand价格*有弹性，通常为日用品，消耗量*大的产品

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

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

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

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：

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

2) 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

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

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

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 produc.

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

Volume discounting pricing 折扣定价

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

1) Increase customer loyalty 提高客户忠诚度

2)Attract new customers吸引新客户

3) Lower sales processing costs更低的销售成本

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

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低售价至少cover相关成本