完全竞争市场探讨.pptVIP

Key Terms Competitive Markets 完全竞争市场 Less-Competitive Markets 不完全竞争市场 Non-Competitive Markets 非竞争性市场（垄断市场） Cost-Plus 成本加成法 Target Price 目标价格，预订价格 Value Engineering 价值工程 Value-Added Cost 增值成本 Price Discrimination 价格歧视 Peak-Load Pricing 旺季定价法 Predatory Pricing 掠夺性定价 Dumping 倾销 Collusive Pricing 共谋定价 Costing and Pricing for the Short Run Astel manufactures two brands of personal computers----Deskpoint and Provalue. Datatech corporation has asked Astel to bid on supplying 5,000 provalue computers over the last three months of 2008. after this three-month period, Datatech is unlikely to place any futures sales order with Astel. Datatech will sell Provalue computers under its own brand name in regions and markets where Astel does not sell Provalue. Whether Astel accepts or rejects this order will not affect Astel’s revenue. Before Astel can bid on Datatech’s offer, Astel’s managers must estimate how much it will cost to supply the 5,000 computers. Strategic and Other Factors in Short-Run Pricing If the Astel experience strong demand for their products or have limited capacity, companies strategically increase prices in the short run as much as the market will bear. If the Astel’s short-run pricing decision it had extra capacity and faced competition, so its focus was on identifying a sufficiently low price at which Astel would still make a profit. (for example: Astel believes that competing bids will be between $596 and $610 per computer.) Let’s return to the Astel example. However, this time we consider the long-run pricing decision for Provalue. Astel has no beginning and ending inventory of Provalue in 2009 and manufactures and sells 150,000 units during the year. Astel has three manufacturing overhead cost pools---ordering and receiving components, testing and inspection of final products, and rework (correcting and fixing errors and defects ) in its accounting system. Alternative Long-Run Pricing Approaches How do companies use product cost information to make lo