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1、商品系数定价法Commoditydeterminingpricemethodonbycoefficient赵本东唐山市质量技术监督局开平区分局TangshanCityqualityandTechnicalSupervisionBureauKaipingDistrictBranchBureau内容摘要:商品定价一般采用成本核算法,本文根据乘法原理提出系数定价法,列举了商品、销售方、购买方、销售地点(环境)、时节等方面的几个因素。根据系数定价法结合成本核算确定赢亏以决定盈亏。Abstract:Generallyco
2、staccountingmethodisadoptsedfordeterminingcommoditypricing.Accordingtothemultiplicationprinciple,commoditydeterminingpricemethodonbycoefficientisputforwardwithfactorscommodity,sale,purchase,saleslocations(environment),seasonandsoon.Bythefactorpricingcombinew
3、iththecostaccountingwecandetermineprofitorloss.关键词:价格,成本,系数,赢亏Keyword:Price,cost,coefficient,profitorloss,商品定价一般采用成本核算法,即将各项费用加在一起再加上预期利润即为售价。这种方法解决的是应卖价问题。本文根据乘法原理研究一种系数定价法用于解决可卖价问题。Generallycostaccountingmethodisadoptsedfordeterminingcommoditypricing.Theva
4、riouscoststogetherwiththeexpectedprofitisthesellingprice.Thismethodsolvestheproblemwantedsellingprice.Accordingtothemultiplicationprinciple,commoditydeterminingpricemethodonbycoefficientsolvesattainablesellingprice.1.商品销售价格涉及的因素1.Thefactorsofthecommodity’ssa
5、llingprice这些因素来自商品、销售方、购买方、销售地点(环境)、时节等方面,这些因素都是销售过程中必须具备的。Thesefactorscomefromcommodity,Seller,Buyer,saleslocations(environment),seasonetc,thesefactorsareneededforthesalesprocess.1.1.商品Commodity商品的进价是定价的基础,售价正比于进价。Purchasingpriceisthebasisfordeterminingsell
6、ingprice,thesellingpriceisdirectlyproportionaltothepurchasingprice.1.2.销售方Seller销售方实力雄厚,消费者信任他,即使这样的售方定的价格高也能接受,所以售价正比于售方的实力。例如同样品牌的电器,在百货大楼与小商店,定同样地价格,小商店就卖不动,而百货大楼却可以保证稳定的客源,小店只能定低价才能生存。Ifsalerisstrength,consumertrustinhim.Evenifthesallingpriceishigh,consu
7、meralsocanacceptit,sothepriceisdirectlyproportionaltothestrengthoftheseller.Forexample,thesamebrandofelectricalappliances,indepartmentstoresandsmallshops,thesameprice,smallshopsselldifficulty,butthestorecanensureastableconsumersource.Inordertosurvivetheshopm
8、ustreducetheprice.1.3.购买方Buyer似乎购买方与售价不应该有关系,这是长期以来成本核算法给人造成的错觉,因为成本核算法中不包括购买方。但现实中售价和购买方之间存在关系。例如同样的轿车配件用在高档次的车上,如果你把配件价格定低了,购买方会认为价格低的配件与其高档次的轿车不配套,会拒绝使用你的配件的,而你把价格定高了,他却乐意接受。从中我们可以看出售价与购买方是存在