6-国际贸易实务-定价-6.pptVIP

国际贸易实务讲义 Terms of Price(Pricing) Terms of Price Terms of Price Contents to be learnt: Price elements Pricing methods Conversion of Major Trade Terms Exchange cost Pricing Strategies Money of Account and Avoidance of Foreign Exchange Risk Use of Commission and discount Clause of Price Terms of Price Price elements Cost Structure Costs of Production: materials, processing, administrative, labor, component parts, salaries, heating, lighting, maintenance, warehousing, distribution, transfer handling; Selling and Delivery Costs: salesmen’s salaries, packaging, transport, commissions, advertising, trip expenses, insurance premium; Customs Duties: Terms of Price 2. Pricing Methods Cost-based Pricing (成本导向定价法) basic cost + profit Advantage: easiest way of export pricing Disadvantages: ignore the changing relations of the demand and the price; ignore the market competition Target Costing(目标成本定价法) Target costing is designing a product so that it satisfies customers and meets the profit margins desired by the firm. Terms of Price Break-even pricing(盈亏平衡定价法) Break-even pricing is the process used to determine profitability at various levels of sales. 　盈亏平衡定价法也叫“保本定价法”、“均衡分析定价法”或“收支平衡定价法”，是指在销量既定的条件下，企业产品的价格必须达到一定的水平才能做到盈亏平衡、收支相抵。既定的销量就称为盈亏平衡点，如果价格低于这一界限，就会亏损，高于这一界限则有盈利。这种制定价格的方法就称为盈亏平衡定价法。科学地预测销量和已知固定成本、变动成本是盈亏平衡定价的前提。  　　盈亏平衡定价法就是运用盈亏平衡分析原理来确定产品价格的方法。盈亏平衡分析的关键是确定盈亏平衡点，即企业收支相抵，利润为零时的状态。 Terms of Price Marginal Cost Pricing(边际成本定价法) Marginal cost is the variable costs per unit of production. Marginal cost pricing is the setting of product selling prices based on the charging of marginal costs only to cause the business to make losses by its failure to cover its fixed costs. Terms of Price 边际成本实际上是在任何产量水平上，增加一个单位产量所需要增加的工人工资、原材料和燃料等变动成本。 理论上来讲：边际成本表示当产量增加1个单位时，总成本增加多少。一般而言，随着产量的增加，总成本递减的增加