正在學(xué)習(xí)以及打算要學(xué)習(xí)ACCA F5的同學(xué)，可以朝這邊看了,今天，ACCA小編要和大家分享的是ACCA F5之Pricing，對于這塊比較薄弱的同學(xué)，可以好好了解一下了！

the price elasticity of demand(PED)價格的需求彈性

Price elasticity=%△Q/%△P

change in price will lead to the change in demand

The relationship between PED and pricing strategy:這里是用PED*值與1比較。

If the % change in demand > the % change in price, then price elasticity >1，需求彈性(敏 感)，所以Price cuts are recommended,降價來促進(jìn)銷售。

If the %change in demand < the% change inprice,then price elasticity<1，需求非彈性， 所以Price increases are recommended 提價來增加利潤

Tabular approach表格法:Maximize profit is tocalculate the extra costs and revenues at different combinations of ?output ?and selling price. 額外收入和額外成本比較.戳：“各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊（PDF版）”

The algebraic approach 代數(shù)法

Marginal cost=Marginal revenue, profit maximization.邊際成本=邊際收入,利潤zui大

The optimal selling price can be determinedusing MR=MC確定zui優(yōu)銷售價格

Marginal revenueis the additional revenue fromselling one extra unit.It may not the same asthe price charged. for all units up to that demandlevel,as to increase volumes the price may haveto be reduced.

邊際收入是每多賣出1個時的額外收入，這里需要注意的是：伴隨銷售量增加，售價可能會減少。

Marginal cost is the cost from making one moreunit,通常就是variable cost.

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