剑桥金融财务英语第二章15.16.17.18教案设计.docVIP

沈阳大学学院 教 案课程名称：语 编写时间： 年 月 日授课章节 Cost accounting 18. Pricing 目的要求 重点难点 教案内容： I. Teaching method: Communicative Teaching method II. Teaching procedures Step 1. Warm-up activity Review the words and expression learned before. Step 2. Learning words and expressions Cost accounting Direct and indirect costs, overheads Fixed and variable costs allocation absorption costing, activity-based costing cost centre breakeven analysis, breakeven point, sales volume objectives, marketing policies manufacturers’ pricing strategies mark-up, cost-plus pricing market penetration pricing, market share market skimming, market segments prestige pricing, image pricing, target customer going-rate pricing loss-leader pricing, odd pricing, odd-even pricing Step 3. Understanding the text Manufacturers’ pricing strategies Companies’ prices are influenced by production and distribution cost both direct and indirect Mark-up, cost-plus pricing (about 5 min.) (about 15 min.) (about 35 min.) 第次 第 1 页 沈阳大学学院 教 案（续页） SMost companies consider other factors, like demand, competitors’ price, sale targets and profit targets….. Retail pricing strategies Loss-leader pricing: retailers often offer some items at a very low pricing that isn’t profitable …. Step 4. Doing the exercises Keys to P41-1 overheads cost centre variable costs profitable fixed costs breakeven point Keys to P41-3 a 2. b Keys to P43-1 cut/lower raise pay/charge cut/lower Keys to P43-2 1. prestige pricing 2. odd pricing 3. market skimming 4. make-up pricing 5. going-rate pricing 6. los-leader pricing 7. market penetration Step 5. Summary of the Main Points and Assignment A, Summarize what have learnt today. B. Memorize the words and the phrases; C. Read the text; D. Do the exercises. (about 30 min.) (about 5 min.) 第次 第2页沈阳大学学院 教 案课程名