成本管理的定价策略.pptVIP

? Pricing Decisions and Cost Management定價決策及成本管理 第一页，共四十一页。 ? Learning Objective 1 Discuss the three major influences on pricing decisions 描述影響定價之三種主要因素 第二页，共四十一页。 ? 定價決策之主要影響因素Major Influences on Pricing Decisions 1.Customers, Competitors and Costs. 顧客、競爭者及成本。 2.Time horizon of pricing decisions. 定價決策之時間長度。 第三页，共四十一页。 ? Customers, Competitors and Costs顧客、競爭者及成本 Customers influence prices throug htheir effect on demand. 顧客以其需求來影響價格。 Competitors influence prices through their actions. 競爭者透過其行動來影響價格。 Costs influence prices because they affect supply. 成本因其供給而影響價格。