ACCA PM Price Decision定价决策

ACCA PM Price Decision定价决策,知识点考试48,可能出现案例选择题和主观题。

核心考点重要星级考试题型

Demand curve & price elasticity of demand PED★★Section A

Optimal pricing and output policy★★Section A&B&C

Price strategy★★★Section A&B&C

敲重点:

需求的价格弹性计算方法要掌握,图形也需要了解:

*定价等式:当 marginal cost (MC) = marginal revenue (MR)的时候,利润最大;

P = a – bQ,MR = a – 2bQ

Cost -plus pricing也是常考题,两种计算公式要记牢:

Full cost - plus pricing: price = full cost×(1+%)

Marginal cost - plus pricing: price = variable cost×(1+%)

定价策略必须掌握,是常考题:

Market skimming 市场撇脂定价:高价进入市场,尽快收回利润;

Market penetration pricing 市场渗透定价:低价进入市场,先抢占市场;

Price discrimination 价格歧视:不同的群体定价不一样;

Volume discounting:量大有折扣。