会计085 成本加成定价PPT.pptVIP

PART 3. Cost-plus Pricing Cost is the lowest limit of price Cost-plus Pricing Cost-plus Pricing The pricing formulas of the cost Price= cost+ (markup percentage * cost) 价格=成本+加成百分比*成本 cost = direct material + direct artificial + manufacturing costs 成本=直接材料+直接人工+制造费用 Cost-plus Pricing Cost-plus formula are simple; can be applied mechanically without taking a lot of time Cost-plus Pricing Ignore the changes in consumer demands Cost-plus Pricing Cost-plus pricing formulas can be used effectively with a variety of cost definitions, but the markup percentage must be appropriate for the type of cost used. It is imperative that price-setting managers understand that ultimately the price must cover all costs and a normal profit margin. Absorption-cost-plus or total-cost-plus pricing has the advantage of keeping the manager’s attention focused on covering total costs. The variable-cost-plus formulas have the advantage of not obscuring importing information about cost behavior. Cost-plus pricing formulas establish a starting point in setting prices. Then the price setter must weigh market conditions, and general business conditions. Thus, effective price setting requires a constant interplay of market considerations and cost awareness. Page ? * Team Members: 王晓晔 ：0804002194 田 奕 ：0804002163 卞雪桃 ：0804002207 王 培 ：0804002208 秦瑜琦 ：0804002214 周霜霜 ：0804002216 Page ? * Decision making Cost-plus Pricing Pricing Decision PART 1 PART 2 PART 3 Page ? * PART 1. Decision—making Production managers marketing managers specialists in finance Page ? * the decision—making process: 3. Identify the alternatives 4. Develop a decision model. 5. Collect the data. 6.Select an alternative. 1. Clarify the decision problem. 2. Specify the criterion. Page ? * The criteria in decision problems The criteria in such problems usually include objectives such as profit maximization or cost minimization.When