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©2009PearsonPrenticeHall.Allrightsreserved.Chapter12PricingDecisionsandCostManagement©2009PearsonPrenticeHall.Allrightsreserved.KeyTermsCompetitiveMarkets完全竞争市场Less-CompetitiveMarkets不完全竞争市场Non-CompetitiveMarkets非竞争性市场（垄断市场）Cost-Plus成本加成法TargetPrice目标价格，预订价格ValueEngineering价值工程Value-AddedCost增值成本PriceDiscrimination价格歧视Peak-LoadPricing旺季定价法PredatoryPricing掠夺性定价Dumping倾销CollusivePricing共谋定价©2009PearsonPrenticeHall.Allrightsreserved.PricingandBusinessHowcompaniespriceaproductorserviceultimatelydependsonthedemandandsupplyforitThreeinfluencesondemand&supply:1.Customers–influencepricethroughtheireffectonthedemandforaproductorservice,basedonfactorssuchasqualityandproductfeatures2.Competitors–influencepricethroughtheirpricingschemes,productfeatures,andproductionvolume3.Costs–influencepricesbecausetheyaffectsupply(Managerswhounderstandthecostofproducingtheircompanies’productssetpricesthatmaketheproductsattractivetocustomerswhilemaximizingtheircompanies’operatingincomes.)©2009PearsonPrenticeHall.Allrightsreserved.TimeHorizonsandPricingShort-runpricingdecisionshaveatimehorizonoflessthanoneyearandincludedecisionssuchas:Pricingaone-time-onlyspecialorderwithnolong-runimplicationsAdjustingproductmixandoutputvolumeinacompetitivemarketLong-runpricingdecisionshaveatimehorizonofoneyearorlongerandincludedecisionssuchas:Pricingaproductinamajormarketwherethereissomeleewayinsettingprice©2009PearsonPrenticeHall.Allrightsreserved.DifferencesAffectingPricing:LongRunvs.ShortRun1.Coststhatareoftenirrelevantforshort-runpolicydecisions,suchasfixedcoststhatcannotbechanged,aregenerallyrelevantinthelongrunbecausecostscanbealteredinthelongrun2.Profitmarginsinlong-runpricingdecisionsareoftensettoearnareasonablereturnoninvestment–pricesaredecreasedwhendemandisweakandincreasedwhendemandisstrong©2009PearsonPrenticeHall.Allrightsreserved.CostingandPricingfortheShortRunAstelmanufacturestwobrandsofpersonalcomputers----DeskpointandProvalue.DatatechcorporationhasaskedAsteltobidonsupplying5,000provaluecomputersoverthelastthreemonthsof2008.afterthisthree-monthperiod,DatatechisunlikelytoplaceanyfuturessalesorderwithAstel.DatatechwillsellProvaluecomputersunderitsownbrandnameinregionsandmarketswhereAsteldoesnotsellProvalue.WhetherAstelacceptsorrejectsthisorderwillnotaffectAstel’srevenue.BeforeAstelcanbidonDatatech’soffer,Astel’smanagersmustestimatehowmuchitwillcosttosupplythe5,000computers.Directmaterials($460percomputer*5,000computers)$2,300,000Directmanufacturinglabor($64percomputer*5,000computer)320,000FixedcostsofadditionalcapacitytomanufactureProvalue250,000Totalcosts$2,870,000WhatpriceshouldAstel’smanagersbidforthe5,000computersorder?©2009PearsonPrenticeHall.Allrightsreserved.StrategicandOtherFactorsinShort-RunPricingIftheAstelexperiencestrongdemandfortheirproductsorhavelimitedcapacity,companiesstrategicallyincreasepricesintheshortrunasmuchasthemarketwillbear.IftheAstel’sshort-runpricingdecisionithadextracapacityandfacedcompetition,soitsfocuswasonidentifyingasufficientlylowpriceatwhichAstelwouldstillmakeaprofit.(forexample:Astelbelievesthatcompetingbidswillbebetween$596and$610percomputer.)©2009PearsonPrenticeHall.Allrightsreserved.Let’sreturntotheAstelexample.However,thistimew...