价格TermsofPricing.pptVIP

Chapter 9. Terms of Pricing In This Chapter Price Elements 价格的构成 Pricing Methods 定价方法 Pricing Strategies 定价策略 Money of Account and Money of Payment 计价货币与支付货币 Use of Commission and Discount 佣金与折扣 Clause of Price 合同中的价格条款 9.1 Price Elements Cost Structure Cost of Production：the sum of the costs of materials, fabricating and other processing employed in producing the merchandise sold in market together with appropriate allocations of general administrative and selling expenses. Selling and Delivery Cost：including both fixed costs like salesmen’s salaries and variable costs like packaging, transport, commissions, advertising and sales trip expenses, insurance premium. Customs Duties: taxes imposed by a government on the import or export products or services. Factor Considerations in Pricing ? international market level and trend ? policies and regulations of a particular market area ? exporter’s or importer’s specific purposes ? change of supply and demand relationship profit margin rate ? quality and quantity of the products, transportation costs, terms of delivery ? method of payment and the fluctuations of foreign exchange rates 9.1 Price Elements 9.2 Pricing Methods Cost-based Pricing 以成本为基础的定价方法 Measure production costs, add in some margin of profit, and come up with a price. Target Costing Estimate the selling price people would be willing to pay for a product and subtract the desired profit margin. The result is the target cost of production. 9.2 Pricing Methods Break-even Pricing 损溢两平定价法 Break-even point(BEP): the point where revenues from sales equal all costs. Total Fixed Costs(FC): are costs that do not change in relationship to how many products are made or sold. Variable Costs: Costs change according to the level of production, including the costs of the materials and labor used in making th