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1、一、SelectingthepricingObjectiveAcompanycanpursueanyoffivemajorobjectivesthroughpricing:survival,maximumcurrentprofit,maximummarketshare,maximummarketskimming,orproduct-qualityleadership.1.1Survivalisashort-termobjectivethatisappropriateforcompaniesplaguedwithovercapacity,intense
2、competition,orchangingconsumerwants.Profitsarelessimportantthansurvival.Aslongaspricescovervariablecostsandsomefixedcosts,thecompanystaysinbusiness.However,survivalisashort-runobjective;inthelongrun,thefirmmustlearnhowtoaddvalueorfaceextinction.1.2Tomaximizecurrentprofits,compa
3、niesestimatethedemandandcostsassociatedwithalternativepricesandthenchoosethepricethatproducesmaximumcurrentprofit,cashflow,orreturnoninvestment,Thisstrategyassumesthatthefirmhasknowledgeofitsdemandandcostfunctions;inreality,thesearedifficulttoestimate.longdan1.3Firmschoosingthe
4、objectiveofmaximummarketsharebelievethathighersalesvolumewillleadtolowerunitcostsandhigherlong-runprofit.1.4Manycompaniesfavorsettinghighpricesto“skim”themarket.Thismarketskimmingpricingobjectivemakessensewhenenoughbuyershavehighcurrentdemand;theunitcostsofproducingasmallvolume
5、arenotsohighthattheycanceltheadvantageofchargingwhatthetrafficwillbear;thehighinitialpricedoesnotattractmorecompetitors,andthehighpricecommunicatestheimageofasuperiorproduct.所谓“撇脂定价法”，就是为产品定一个高价，以在短期内攫取最大利润为目标，而不是以实现最大的销量为目标。1.5CompaniessuchasMaytagthataimtobeproduct-qualitylea
6、derswillofferpremiumproductsatpremiumprices.Becausetheyoffertopqualityplusinnovativefeaturesthatdeliverwantedbenefits,thesefirmscanchargemore.二、SelectingaPricingMethod1， 成本导向定价法:以成本导向的定价方法的思路是：在定价时，首先要考虑收回企业在生产经营中的全部成本，然后再考虑取得一定的利润。其中常用的有成本加成定价法和销售定价法。（1） MarkupPricing成本加成定价法Th
7、emostelementarypricingmethodistoaddastandardmarkuptotheproduct’scost.Constructioncompaniessubmitjobbidsbyestimatingthetotalprojectcostandaddingastandardmarkupforprofit.。成本加成定价法是指单位产品成本加上规定的利润比例所制定的价格。其中价格与成本之间的差额，就是加成比例。公式为：单位产品价格=单位产品总成本×（1+加成率）。（2）售价加成定价法。售价加成定价法是指以售价为基础，加成率为
8、预测利润占售价的百分比，公式为：单位产品价格=单位产品总成本/1-加成率一般来说，商业部门更多的采用此方法，
