成本与管理会计 知识拓展课件供双语教学使用）.ppt

Pricing Productsand Services Appendix A Learning Objective 1 The Economist’s Approach to Pricing Price Elasticity of Demand Price Elasticity of Demand Price Elasticity of Demand Price Elasticity of Demand Price Elasticity of Demand Price Elasticity of Demand Price Elasticity of Demand Price Elasticity of Demand The Profit-Maximizing Price The Profit-Maximizing Price The Profit-Maximizing Price The Profit-Maximizing Price The Profit-Maximizing Price The Profit-Maximizing Price The Profit-Maximizing Price Learning Objective 2 The Absorption Costing Approach Setting a Target Selling Price Setting a Target Selling Price Setting a Target Selling Price Determining the Markup Percentage Determining the Markup Percentage Determining the Markup Percentage Problems with the Absorption Costing Approach Problems with the Absorption Costing Approach Problems with the Absorption Costing Approach Learning Objective 3 Target Costing Reasons for Using Target Costing Reasons for Using Target Costing Reasons for Using Target Costing Target Costing Target Costing End of Appendix A Appendix B Absolute Profitability Computing Absolute Profitability Learning Objective 1 Relative Profitability Relative Profitability Relative Profitability Profitability Index Project Profitability Index Project Profitability Index Project Profitability Index Quality Kitchen Design: An Example Quality Kitchen Design: An Example Ranking Based on Profitability Index Ranking Based on Profitability Index Learning Objective 2 Volume Trade-Off Decisions Volume Trade-Off Decisions Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Learning Objective 3 Sales Commissions Sales Commissions Pricing New Products Pricing New Products Pricing New Products Pricing New Products Pricing New Products Pricing New Products End of Appendix B Now, we will tak