資源描述：
《pricing decisions and cost management》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫(kù)。
1、12PricingDecisionsandCostManagementLearningObjectivesMostcompaniesmakeatremendousefforttoanalyzetheircostsandprices.1.DiscussthethreemajorinfluencesTheyknowifthepriceistoohigh,customerswilllookelsewhere,onpricingdecisionstoolow,andthefirmwon’tbeabletocoverthecostofmakin
2、gthe2.Understandhowcompaniesmakeproduct.Somecompanies,however,understandthatitispossibleshort-runpricingdecisionstochargealowpricetostimulatedemandandmeetcustomerneedswhilerelentlesslymanagingcoststoearnaprofit.Tata3.Understandhowcompaniesmakelong-runpricingdecisionsMoto
3、rsisonesuchcompany.4.Priceproductsusingthetarget-costingapproach5.Applytheconceptsofcostincur-TargetPricingandTataMotors’$2,500Car1renceandlocked-incostsDespiteIndia’srapideconomicgrowthandgrowingmarketfor6.Priceproductsusingthecost-plusapproachconsumergoods,transportati
4、onoptionsintheworld’smostpopulouscountryremainlimited.Historically,Indiansreliedonpublic7.Uselife-cyclebudgetingandcost-ingwhenmakingpricingdecisionstransportation,bicycles,andmotorcyclestogetaround.Lessthan1%ownedcars,withmostforeignmodelsill-suitedtoIndia’suniquetraffi
5、c8.Describetwopricingpracticesinwhichnoncostfactorsareimpor-conditions.MostcarshadunnecessaryproductfeaturesandweretantwhensettingpricespricedtoohighforthevastmajorityofIndians.9.ExplaintheeffectsofantitrustlawsButRatanTata,chairmanofIndia’sTataMotors,sawIndia’sonpricing
6、dearthofcarsasanopportunity.In2003,afterseeingafamilyridingdangerouslyonatwo-wheelscooter,Mr.Tatasetachallengeforhiscompanytobuilda‘people’scar’fortheIndianmarketwiththreerequirements:Itshould(1)adheretoexistingregulatoryrequirements,(2)achievecertainperformancetargetsfo
7、rfuelefficiencyandacceleration,and(3)costonly$2,500,aboutthepriceoftheoptionalDVDplayerinanewLexussportutilityvehiclesoldintheUnitedStates.Thetaskwasdaunting:$2,500wasabouthalfthepriceofthecheapestIndiancar.OneofTata’ssupplierssaid,“It’sbasicallythrowingouteverythingthea
8、utoindustryhasthoughtaboutcoststructuresinthepastandtakingacleansheetofpaperandasking,‘What’spossible?’
