商品系数定价法.doc

商品系数定价法 Commodity determining price method on by coefficient 赵本东 唐山市质量技术监督局开平区分局 Tangshan City quality and Technical Supervision Bureau Kaiping District Branch Bureau 内容摘要：商品定价一般采用成本核算法，本文根据乘法原理提出系数定价法，列举了商品、销售方、购买方、销售地点(环境)、时节等方面的几个因素。根据系数定价法结合成本核算确定赢亏以决定盈亏。 Abstract : Generally cost accounting method is adoptsed for determining commodity pricing. According to the multiplication principle, commodity determining price method on by coefficient is put forward with factors commodity, sale, purchase, sales locations ( environment ), season and so on . By the factor pricing combine with the cost accounting we can determine profit or loss. 关键词：价格，成本，系数，赢亏 Key word : Price, cost, coefficient ,profit or loss, 商品定价一般采用成本核算法，即将各项费用加在一起再加上预期利润即为售价。这种方法解决的是应卖价问题。本文根据乘法原理研究一种系数定价法用于解决可卖价问题。 Generally cost accounting method is adoptsed for determining commodity pricing. The various costs together with the expected profit is the selling price. This method solves the problem wanted selling price. According to the multiplication principle, commodity determining price method on by coefficient solves attainable selling price. 商品销售价格涉及的因素 1. The factors of the commodity’s salling price 这些因素来自商品、销售方、购买方、销售地点(环境)、时节等方面，这些因素都是销售过程中必须具备的。 These factors come from commodity, Seller, Buyer, sales locations ( environment ), season etc, these factors are needed for the sales process. 商品 Commodity 商品的进价是定价的基础，售价正比于进价。 Purchasing price is the basis for determining selling price, the selling price is directly proportional to the purchasing price. 1.2.销售方Seller 销售方实力雄厚，消费者信任他，即使这样的售方定的价格高也能接受,所以售价正比于售方的实力。例如同样品牌的电器，在百货大楼与小商店，定同样地价格，小商店就卖不动，而百货大楼却可以保证稳定的客源，小店只能定低价才能生存。 If saler is strength, consumer trust in him. Even if the salling price is high, consumer also can accept it, so the price is directly proportional to the strength of the seller. For example, the same brand of electrical appliances, in department stores and small shops, the same price, small shops sell difficulty, but the store