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留学英国会计学论文 [2]

论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2014-09-15编辑:felicia点击率:11115

论文字数:3720论文编号:org201409150040257349语种:英语 English地区:英国价格:免费论文

关键词:战略管理成本核算定价决策strategic management problemPricing decision

摘要:留学英国,会计学论文怎么写?这是很多留学英国的学生经常会问的问题。本文以战略性管理会计为例,为大家分析了战略管理的相关问题,并探讨了提高公司整体利润的方法,为大家提供了一个值得借鉴的留学范文。

brands. Simon's study founds that for the enterprise according to the change of price elasticity, drawing up optimal pricing policy has important significance.


The second is Ambar- Shakun model. In 1972, Ambar G.R and Melvin F.S hakun put forward the pricing model concerning a new brand enterring to the market. This model not only fully considers the market structure, but also considers enterprise brand goal and competitors target which are in the process of achieving price strategy. Ambar-Shakun model is built on the basis of below assumptions: firstly, only considering customer group in homogeneity; Secondly, the minimum price which the member of customer group’s willing to pay is random variables for a logarithmic normal distribution; thirdly, for each customer, there exists a fixed logarithmic price scale, the spacing is α, it marks that the customers can accept this price range, a high price which the member of the customer group are willing to pay is also a random variables for a logarithmic normal distribution .


The last is Dolan- Jeuland model. In 1981, Dolan and Jeuland put forward an optimal price model considering dynamic cost and diffusion process. They respectively discussed the optimal price in the static and dynamic conditions of demand. The time trajectory is reflected in that period, which has important enlightenment about choosing penetration strategy or fat strategy in the fierce competition. That is, when the demand curve is state (no diffusion) with the passage of time and cost of production, it decreases the increase of accumulated value and taking skimming strategy (the first high prices, low price) is the best choice; In the durable goods demand situation (in the diffusion process), taking penetration strategy (i.e., low price and low cost to enter the market) is the best choice.


2.3 Strategic pricing decision

Strategic pricing decisions are complicated. Generally the most important four factors are competitive situation, brand, sales and profit targets and the life cycle. In the four kinds of factors, there are also some factors which can affect pricing, but they are in relatively minor and tactical status. Firstly, competitive situation has a great impact on pricing decision. Small enterprises or weak enterprises have no capital. Large enterprises or strong enterprises also do not have the ability. All the corporations have to adjust to the dynamic competitive situation to find out the correct pricing strategy. Secondly, product brand’s positioning has great guidance and restriction. When an enterprise is making its price, besides considering cost, we not only consider the reality of the brand in the market position, but also want to consider expectations of brand positioning and a comprehensive pricing decision. Thirdly, Sales and market share are closely related, sales is big, the market share is also big and vice versa. Sales and profits are two conflicting goals, at least in the short term so. Finally, Product’s life cycle has a significant influence on the strategic pricing, life cycle of each stage’s influence on the pricing is quite different, so we need different pricing strategy. In each stage of the life cycle will appear a turning point, before and after the turning point of the pricing strate论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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