ACCA考點的內(nèi)容有很多，學員要在學習的過程中不斷的去總結(jié)，掌握知識點的內(nèi)容的同時，能夠把各個知識點進行聯(lián)系。那么，ACCA F5考點Pricing有哪些？

Market-skimming 溢價定價法 關(guān)鍵詞：高價

大量投入廣告費和營銷費來包裝產(chǎn)品，讓它以高價launch the market.

當產(chǎn)品進入growth，maturity and decline 階段后，價格逐漸下降。

盈利階段：在產(chǎn)品生命周期的early stage，gain high unit profits。

suitable for適用于：

1) The firm wishes to increase market share 公司期望增加市場占有率

2)High elastic demand價格非常有彈性，通常為日用品，消耗量非常大的產(chǎn)品

3) Economies of scale 規(guī)模經(jīng)濟（high sales volume result in cost reduction)

4) The firm wants to discourage new entrants from entering the market 低價趕走競爭者

5) Shorten the initial period of product's life cycle 縮短了市場進入時間，盡快實現(xiàn)盈利

Price discrimination價格歧視

Company sells the same product at different prices in different markets 不同地區(qū)，不同定價

Conditions適用于：

1) Customers can be segregated into different markets 能夠劃分市場（按年齡、地區(qū)等）

2) Customers cannot buy at the lower price in one market and sell at the higher price in the other market 無法在高低價市場竄貨來賺差價

3) Seller must have some degree of monopoly power 賣方必須有壟斷市場的能力

Complementary product pricing互補銷售/捆綁銷售

One product is sold separately but normally used with another product.兩個產(chǎn)品一起使用

eg badminton balls and badminton pads 羽毛球拍和羽毛球，捆綁銷售

Product-line pricing產(chǎn)品線定價

Most organizations sell not just one product but a range of products. Focus is placed on the profit from the whole range rather than the profit on each single produc.

舉例：整體櫥柜，利潤關(guān)注于整套櫥柜，而不是局部或單個櫥柜的價格

Volume discounting pricing 折扣定價

This includes quantity discounts and cumulative quantity discounts.不同數(shù)量，不同折扣

Advantages:

1) Increase customer loyalty 提高客戶忠誠度

2)Attract new customers吸引新客戶

3) Lower sales processing costs更低的銷售成本

4) Clearance of surplus stock or unpopular items.有利于清庫存，尤其是不流行的產(chǎn)品

Relevant costs pricing

Relevant costs can be used to arrive at a minimum tender price for a one-off tender or contract. The minimum price should be equal to the total of all relevant cash flows .

zui低售價至少cover相關(guān)成本

ACCA的相關(guān)內(nèi)容就介紹這么多，更多ACCA內(nèi)容可以持續(xù)關(guān)注融躍教育官網(wǎng)，或者在線留言一起學習與探討！