定价决策及成本管理(ppt 40).pptVIP

Pricing Decisions and Cost Management定價決策及成本管理 Learning Objective 1 Discuss the three major influences on pricing decisions 描述影響定價之三種主要因素 定價決策之主要影響因素Major Influences on Pricing Decisions 1.Customers, Competitors and Costs. 顧客、競爭者及成本。 2.Time horizon of pricing decisions. 定價決策之時間長度。 Customers, Competitors and Costs顧客、競爭者及成本 Customers influence prices throug htheir effect on demand. 顧客以其需求來影響價格。 Competitors influence prices through their actions. 競爭者透過其行動來影響價格。 Costs influence prices because they affect supply. 成本因其供給而影響價格。 Time horizon of pricing decisions 定價決策之時間長度