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不同定价方法中成本扮演着不同的角色。本文在阐明成本导向定价法、竞争导向定价法、顾客导向定价法含义的基础上,对成本在三种定价方法中扮演的不同角色进行了分析;提出了企业在价格决策时应转换成本角色,实现战略定价,进而形成企业的竞争优势。
Costs play a different role in different pricing methods. This paper analyzes the different roles of cost in the three pricing methods based on the clarification of the meaning of cost-oriented pricing, competitive-oriented pricing and customer-oriented pricing. It puts forward that enterprises should change their cost role in price decision-making, Achieve strategic pricing, and thus form the competitive advantage of enterprises.