atkearney《价值定价法--发现定价问题的新答案》资料.pdf

Finding New Answers To the Pricing Question What’s It Worth to the Customer? Introduction “The cynic,” Oscar Wilde wrote, “knows the price of everything and the value of nothing.” If Wilde was on to something, then a vein of cynicism clearly runs through today’s most favored pricing strategies, which overwhelmingly fail to connect value with price. Consider the two pricing approaches that companies favor most. The first is cost-based pricing, which centers on answering the question, “What price covers our costs with an acceptable margin?” Although financially prudent, this approach is fundamentally flawed because allocating fixed costs depends on sales volumes that are intrinsically linked to prices. The second approach, competitive pricing, seeks to answer the question, “What will the market bear?” Based on market fairness, prices for product or service features are set based on similar offerings in the marketplace. The flaw in this approach is its potential to encourage the notion that products are commodities and expose the entire industry to the lowest-cost supplier and to price wars. While both approaches have their obvious flaws, their greatest weakness is one that Wilde would spot immediately: They overlook the value of value. Neither approach takes into account the value that a new product or service brings to the customer, nor do they provide insights into new ways of delivering a product or service. Determining value and coming up with new ways to deliver it can be achieved with value-based pricing. Through value-based pricing, companies build a deeper understanding of their customers’ business drivers, align their goals with their customers’ goals, and share in each others’ fortunes in a way that isn’t possible with more traditional pricing schemes. This paper discusses A.T. Kearney’s approach to value-based pricing. We begin by