定价决策与成本管理.pptxVIP

Pricing Decisions and Cost Management定價決策及本钱管理;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、競爭者及本钱;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;短期本钱計算與定價Costing and Pricing for the Short Run;長期本钱計算與定價Costing and Pricing for the Long Run;???品定價策略;Learning Objective 3;目標本钱與目標定價Target Costing and Target Pricing;實施目標定價與目標本钱Implementing Target Pricing and Target Costing;每單位目標營業淨利及目標本钱Target operating income per unit and Target cost per unit;價值工程 Value engineering;附加價值本钱與無附加價值本钱Value-Added Costs and Nonvalue-Added Costs;Learning Objective 4;本钱發生與鎖定本钱Cost Incurrence and Locked-in Costs ;本钱發生與鎖定本钱Cost Incurrence and Locked-in Costs;本钱發生與鎖定本钱Cost Incurrence and Locked-in Costs;以本钱為基礎(本钱加成)定價Cost-based (cost-plus) Pricing;使用全部本钱的優點Advantages of Using Full Cost;使用全部本钱缺點Disadvantages of Using Full Cost;變動本钱加成定價;加工本钱加成定價;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、 人的价值，在招收诱惑的一瞬间被决定。六月-21六月-21Thursday, June 17, 2021 10、低头要有勇气，抬头要有低气。13:37:3513:37:3513:376/17/2021 1:37:35 PM 11、人总是珍惜为得到。六月-2113:37:3513:37Jun-2117-Jun-21 12、人乱于心，不宽余请。13:37:3513:37:3513:37Thursday, June 17, 2021 13、生气是拿别人做错的事来惩罚自己。六月-21六月-2113:37:3513:37:35June 17, 2021 14、抱最大的希望，作最大的努力。17 六月 20211:37:35 下午13:37:35六月-21 15、一个人炫耀什么，说明他内心缺少什么。。六月 211:37 下午六月-2113:37June 17, 2021 16、业余生活要有意义，不要越轨。2021/6/17 13:37:3513:37:3517 June 2021 17、一个人即使已登上顶峰，也仍要自强不息。1:37:35 下午1:37 下午13:37:35六月-21