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在这篇文章中，作者主要分析了关于战略管理的相关问题。Manacplc公司生产和销售各种标准的电器。公司在战略管理工作中，使用标准成本核算，归纳成本计算法作为战略管理的重要方法。然而,公司仍然不能满足所指定的目标利润，不能很好地控制成本和预算。在这种情况下,我们必须认识到，导致公司经营低迷的真正的原因可能更复杂。详细地来讲,这篇文章的主要目的是寻找方法来解决这个问题。

2. 有关的模型和概念

定价决策是指企业为了实现既定的定价目标，科学地、合理地确定最合适的商品价格。定价决策应考虑许多因素,重点分析成本因素，并分析供给和需求机制之间的关系(价格弹性系数)。第一个是定价的基础。定价基于成本，因此，所定价格应该是可行的价格。

1. Introduction

In this essay the author mainly analyzes the related problem about strategic management problem. The Manacplc Company produces and sells a range of standard electrical goods. The company uses the standard costing and absorption costing as part of its approach for its work of strategic management. However, the company is not meeting its budgeted target profits. Under these circumstances, we have to recognize that the real reason for it may be more complex. In detail, the main purpose of this essay is to look for the methods to solve the problem.

2. The related models and concepts

2.1 The pricing decisions

Pricing decision refers to that the enterprise scientifically and reasonably determines the most appropriate commodity prices to realize its pricing objective. Pricing decisions should consider the factors which focus on the analysis between cost factors and the mechanism of supply and demand (price elasticity coefficient). The first is the basis of pricing. Pricing should base on cost to make feasible price.

You must find out the advantages and disadvantages of the price of the methods, which include the total cost, marginal cost and the critical evaluation of each method. The second is the optimal price according to the law of supply and demand. Under this condition that price and sales are continuous function, we should use value method principle through the derivation to determine the optimal price; under the condition that price and sales are not continuous function, we can use the method which marginal revenue equal to the marginal cost to determine the optimal price (Gu Qiaolun, Ji Jianhua, Gao Tiegang, 2011).

Decision method: (1) when the enterprise puts increasing the profit as its pricing objective, the enterprise should use the maximum profit pricing, at this time, the enterprise should put the maximum profit as the objective function of the decision; (2) when the enterprise puts enlarging sales and increasing market share as its pricing objective, the enterprise should put the sales or market share as its decision-making objective function. Next we introduce three methods pricing model: the Simon model, Ambar-Shakun model and Dolan-Jeuland model.

2.2 The models and concepts of pricing decisions

The first is Simon model. Simon puts forward a dynamic model about price elasticity which associated with brand’s life cycle. The most ideal effect is: when the price difference is lesser, sales reaction ratio is small; when the price difference is big, sales reaction proportion is large. The price difference, it is point to the difference between a price of brand and the average of the market price of all本论文由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。