ACCA PM Price Decision定價決策

ACCA PM Price Decision定價決策,知識點考試48,可能出現案例選擇題和主觀題。

核心考點重要星級考試題型

Demand curve & price elasticity of demand PED★★Section A

Optimal pricing and output policy★★Section A&B&C

Price strategy★★★Section A&B&C

敲重點:

需求的價格彈性計算方法要掌握,圖形也需要了解:

*定價等式:當 marginal cost (MC) = marginal revenue (MR)的時候,利潤最大;

P = a – bQ,MR = a – 2bQ

Cost -plus pricing也是常考題,兩種計算公式要記牢:

Full cost - plus pricing: price = full cost×(1+%)

Marginal cost - plus pricing: price = variable cost×(1+%)

定價策略必須掌握,是常考題:

Market skimming 市場撇脂定價:高價進入市場,盡快收回利潤;

Market penetration pricing 市場滲透定價:低價進入市場,先搶占市場;

Price discrimination 價格歧視:不同的群體定價不一樣;

Volume discounting:量大有折扣。