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來源: 正保會計網(wǎng)校 編輯: 2014/07/10 15:25:16  字體:

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報考指南

•Perfect competition

Many buyers and sellers

Identical product

•Monopolistic competition

A large number of suppliers offer similar, not identical products

Ensure elastic demand, slight differences give some monopolistic power to the supplier

•Oligopoly

Relatively few competitive companies dominate the market

Cartel formed

Each large firm has ability to influence market price

•Monopoly

One seller dominate many buyers

Awareness of the concept of elasticity can assist management with pricing decision

In situation of very inelastic demand, customers are not sensitive to price. Quality, service, product mix and location are more important to a firm’s pricing strategy.

Marketing mix: Price, Product, Place and Promotion

Full-cost pricing

Disadvantages: Needs to adjust prices to market and demand conditions

Output volume is a key factor in the overhead absorption rate

(Market-based pricing)Target costing offers greater competitive advantage than cost plus pricing, being far more strategically oriented as it takes account of the external environment

我要糾錯】 責任編輯:Sarah
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