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Org 57 C H A P T ER 3 – PR I C I N G CHAPTER CONTENTS INTRODUCTION TO PRICING ------------------------------------------- 59 FACTORS AFFECTING PRICING DECISIONS 59 WAYS OF CALCULATING THE PRICE 59 COST-PLUS PRICING ---------------------------------------------------- 60 1. FULL COST-PLUS PRICING 60 2. org CHAPTER 3 – PRICING INTRODUCTION TO PRICING The pricing of products or services is one of the more difficult and more important decisions for the organisation. The prices adopted by a company will have an immediate effect on the profitability of an organisation and longer term implications on the marketing of the product.
An understanding of the relationship between the level of activity and costs and revenues. CVP analysis is a technique which uses cost behaviour to identify the level of activity at which we have no profit or loss (break-even point). It can also be used to predict the profits or losses to be earned at varying activity levels (using the assumed linearity of costs and revenues). CVP analysis assumes that selling prices and variable costs are constant per unit regardless of the level of activity and that fixed costs are just that – fixed.
Advantages ● This strategy ensures that fixed costs are covered. ● The size of the mark up can be adjusted to reflect demand. ● Maximum capacity utilisation. ● Efficient and most economic use of scarce resources. Disadvantages ● Ignore profit maximisation. ● Ignores fixed overheads. The price may not be high enough to ensure that a profit is made after fixed overheads are covered. ● Lack of consideration of overall market and customers. org 61 C H A P T ER 3 – PR I C I N G MARKETING APPROACHES The aim is to maximise the profit over the length of the product’s life.