定价决策及成本管理分析.pptxVIP

Pricing Decisions and Cost Management定價決策及成本管理;Learning Objective 1;定價決策之主要影響因素Major Influences on Pricing Decisions;Customers, Competitors and Costs顧客、競爭者及成本;Time horizon of pricing decisions 定價決策之時間長度;Time horizon of pricing decisions 定價決策之時間長度;Time horizon of pricing decisions 定價決策之時間長度;Time horizon of pricing decisions 定價決策之時間長度;Learning Objective 2;短期成本計算與定價Costing and Pricing for the Short Run;長期成本計算與定價Costing and Pricing for the Long Run;產品定價策略;Learning Objective 3;目標成本與目標定價Target Costing and Target Pricing;實施目標定價與目標成本Implementing Target Pricing and Target Costing;每單位目標營業淨利及目標成本Target operating income per unit and Target cost per unit;價值工程 Value engineering;附加價值成本與無附加價值成本Value-Added Costs and Nonvalue-Added Costs;Learning Objective 4;成本發生與鎖定成本Cost Incurrence and Locked-in Costs ;成本發生與鎖定成本Cost Incurrence and Locked-in Costs;成本發生與鎖定成本Cost Incurrence and Locked-in Costs;以成本為基礎(成本加成)定價Cost-based (cost-plus) Pricing;使用全部成本的優點Advantages of Using Full Cost;使用全部成本缺點Disadvantages of Using Full Cost;變動成本加成定價;加工成本加成定價;利潤最大化訂價profit maximization pricing;利潤最大化訂價profit maximization pricing;使用投資報酬率定價;投資報酬率定價之優點;投資報酬率定價之缺點;Learning Objective 6;生命週期預算Life-Cycle Budgeting;生命週期預算Life-Cycle Budgeting;Learning Objective 7;差別價格與尖峰負荷定價Price discrimination and Peak-load pricing ;Learning Objective 8;傾銷 Dumping;串通定價Collusive pricing;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。7月-217月-21Thursday, July 15, 2021 10、人的志向通常和他们的能力成正比例。20:02:2120:02:2120:027/15/2021 8:02:21 PM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。7月-2120:02:2120:02Jul-2115-Jul-21 12、越是无能的人，越喜欢挑剔别人的错儿。20:02:2120:02:2120:02Thursday, July 15, 2021 13、志不立，天下无可成之事。7月-217月-2120:02:2120:02:21July 15, 2021 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights. If Id gone alone, I couldnt have seen nearly as much, because I wouldnt have known my way about. 。15 七月 20218:02:21 下午20:02:217