Etude de la prise de décision lors d'un transfert de prix
Pricing decisions are management decisions about what to charge for the products and services that companies deliver.
To maximise operating profit, companies produce and sell units as long as the revenue from an additional unit exceeds the cost of producing it.
Discuss the three major influences on pricing decisions
Distinguish between short-run and long-run pricing decisions
Describe the target-costing approach to pricing
Distinguish between cost incurrence and locked-in costs
Describe the cost-plus approach to pricing
Describe two pricing practices in which non-cost factors are important when setting price
Explain how life-cycle product budgeting and costing assist in pricing decisions
Discuss why revenues can differ across customers purchasing the same product
Apply the concept of cost hierarchy to customer costing
Show how customer-profitability reports can be prepared to highlight differences across customers in their profitability
Learning Objective 1: Discuss the three major influences on pricing decisions
Major Influences on Pricing Decisions
The price of a product or service is the outcome of the interaction between the demand for the product or service and its supply.
Three influences on pricing
Customers influence prices through their effect on demand. Companies must always examine pricing decisions through the eyes of their customers. Too high a price may cause customers to reject a company’s product.
Competitors influence prices through their actions. Alternative or substitute products of a competitor may affect demand and force a business to lower its prices. Fluctuations in the exchange rates of different countries’ currencies also affect pricing decisions.
Costs influence prices because they affect supply. The lower the cost relative to the