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商品系数定价法

Commodity determining price method on by coefficient

内容摘要:商品定价一般采用成本核算法,本文根据乘法原理提出系数定价法,列举了商品、销售方、购买方、销售地点(环境)、时节等方面的几个因素。根据系数定价法结合成本核算确定赢亏以决定盈亏。

Abstract : Generally cost accounting method is adoptsed for determining commodity pricing. According to the multiplication principle, commodity determining price method on by coefficient is put forward with factors commodity, sale, purchase, sales locations ( environment ), season and so on . By the factor pricing combine with the cost accounting we can determine profit or loss.

关键词:价格,成本,系数,赢亏 Key word : Price, cost, coefficient ,profit or loss,

 

商品定价一般采用成本核算法,即将各项费用加在一起再加上预期利润即为售价。这种方法解决的是应卖价问题。本文根据乘法原理研究一种系数定价法用于解决可卖价问题。

Generally cost accounting method is adoptsed for determining commodity pricing. The various costs together with the expected profit is the selling price. This method solves the problem wanted selling price. According to the multiplication principle, commodity determining price method on by coefficient solves attainable selling price.

商品销售价格涉及的因素 The factors of the commodity’s salling price

这些因素来自商品、销售方、购买方、销售地点(环境)、时节等方面,这些因素都是销售过程中必须具备的。

These factors come from commodity, Seller, Buyer, sales locations ( environment ), season etc, these factors are needed for the sales process.

商品 Commodity

商品的进价是定价的基础,售价正比于进价。

Purchasing price is the basis for determining selling price, the selling price is directly proportional to the purchasing price.

销售方 Seller

销售方实力雄厚,消费者信任他,即使这样的售方定的价格高也能接受,所以售价正比于售方的实力。例如同样品牌的电器,在百货大楼与小商店,定同样地价格,小商店就卖不动,而百货大楼却可以保证稳定的客源,小店只能定低价才能生存。

If saler is strength, consumer trust in him. Even if the salling price is high, consumer also can accept it, so the price is directly proportional to the strength of the seller. For example, the same brand of electrical appliances, in department stores and small shops, the same price, small shops sell difficulty, but the store can ensure a stable consumer  source. In order to survive the shop must reduce the price.

购买方 Buyer

似乎购买方与售价不应该有关系,这是长期以来成本核算法给人造成的错觉,因为成本核算法中不包括购买方。但现实中售价和购买方之间存在关系。例如同样的轿车配件用在高档次的车上,如果你把配件价格定低了,购买方会认为价格低的配件与其高档次的轿车不配套,会拒绝使用你的配件的,而你把价格定高了,他却乐意接受。从中我们可以看出售价与购买方是存在正比关系的。所以销售者需要进行经营定位,是面向大众还是走上层路线。

It seems that price have nothing to do with buyer , this is illusions created by cost accounting method. Because the purchaser is not included in the cost. But in reality there is relationship between the price and the buyer. For example, the same car accessories used in high-grade car, if you put the accessories price low, the purchaser will think that low price of accessories couldn’t suit his high grade car, he would refuse to use your accessories, but if you put the price high, he would accept. We can concluded that the price is in direct proportional to the buyer. So the seller needs to ascertain gradation for operation between public and high-grade.

销售地点(环境)sales locations ( environment )

同样的销售方同样地商品,在不同的销售地点其商品售价不一样。例如唐山百货大楼集团公司南湖购物广场的价位就显著低于其百货大楼的价位。因为百货大楼的位于市中心,而南湖购物广场偏僻。

The same saler and the same commodities, selling price is not the same at various locations. For example, Tangshan Department Store Group Company South Lake Plaza shopping price significantly lower than its department store prices. Because the department store is located in the downtown area, while the South Lake Shopping Plaza remote.

对于连锁经营是个例外。其价格一致的目的是打造自己的品牌,以提高自己的形象。即使是连锁经营,有的公司也是不同地理位置采取不同价格。据中国之声《新闻晚高峰》报道,国际知名连锁企业肯德基近日宣布,取消一直采取传统的全国统一定价模式,启动细分差别定价策略,称以后位于不同商圈的门店所售的产品价格将会有所差异,不再统一定价,也就是说买肯德基再也不会有“全国统一价”了。

我们可以得到销售地点正比于售价。

For the chain business is an exception. Its price is designed to build their own brands and improve their image. Even if the chain operation, some companies also take different prices in different geographical locations. According to the voice of China" news late height" report, the international well-known chain KFC announced recently:”cancel has taken the traditional national unified pricing model will be cancel instead of subdivision differential pricing strategy. It is known later that at different values of the stores price will vary and no longer uniform pricing. that is to say there are no longer unified national price in KFC".

We can concloud that the selling price is proportional to the location.

时节season

服装、食品在这点上体现最明显。应季服装普遍价高,过季服装普遍降价。食品在节日期间也普遍提价。显然售价正比于时节。

Clothing price and food price are the most obvious relation to season. Seasonal clothing generally is high prices, while out-of-season clothing generally is depreciated. During the festival food price also generally increases. Obviously the price is proportional to the season.

 

售价公式 Selling price formula

基于上述几方面因素是售价的必要条件,又正比于售价。所以售价与他们服从乘法原理,表述为:

As mentioned above , several factors are the necessary conditions for the price and  proportional to the price. So the price and these factors obey multiplication principle, expressed as:

In the formula:

Ps:sell price

Pp: Purchasing price

cs : seller coefficient

cp: purchaser coefficient

cl: location coefficient

ct: seasoncoefficient

系数可大于1,也可小于1,以某个基准为基础确定。销售方以中等规模的企业为基准,购方以大众消费水平为基准,地点以半市区为基准,时节以淡季为基准。

Coefficient may be more than 1, or less than 1, determining by a reference basis. For example, the saler reference basedon medium size enterprises , the purchaser reference based on the level of mass consumption, locations reference based on Semi urban area, season reference based on off-season.

以这个方法得到的售价可能高于进价,也可能低于进价,其原因可以从分析各个系数得到,以此调整自己的营销策略,即使亏损也能接受现实。

The selling price decided by this method may be higher than the purchase price, may also be less than the purchase price. its reason can be derived from the analysis of each coefficient. You can adjust your marketing strategies by analysising of each coefficient. Even if you lose you can accept the reality.

售价正比于各因素,在理论上如此,在实际中也是如此:我们的感觉是一个商场的价位比另一个商场的价位高百分之几十,应季商品比淡季商品高百分之几十,而不说高多少元。CPI也是按照百分数表示的,而不是以元为单位表示。

The price is directly proportional to the various factors in theory。In practice is also.

A market price is higher than another market by percentage. The seasonal price is highter than off-season price by percentage, and we don’t say the seasonal price is highter than off-season price by the amount of money. As everyone knows CPI is expressed as a percentage but not in the amount of money.

成本核算与系数定价法的关系

relation between cost accounting and commodity determining price method on by coefficient

成本核算法在定价前就已经知道会盈利的,因为售价等于成本加利润;而系数定价法在未定价前不知道盈亏,因为总系数可能小于1。

We can know that we will be profitable before determine price by cost accounting method, because price is equal to the cost plus profit. But we can’t know if we can profit before determine price by the coefficients method , because the total coefficient may be less than 1.

以系数定价得到的价格与成本核算相比较,如果核算不上就不经营。在大型商场一般都经营高档次的商品,得到高回报,如果再经营低值商品,得到的利润低,而其经营成本不变,所以就会亏损。

Comparing the price by cost accounting method with the pricing by the coefficients method, We can determine the profit or loss.

In the large shopping generally operate high-grade goods in order to get high return.

If large shopping operate the low value commodity, profit is low, but the operation cost is constant, so it will loss.

二者的关系是:

The relationship between the cost accounting method and coefficient method is:

Profit = price coefficient - cost

成本核算法解决的是应卖价问题,以保证不亏本。系数定价法用于解决可卖价问题。

The cost accounting method solves the problem wanted selling price. The commodity determining price method on by coefficient solves attainable selling price.

系数定价法的意义

Value of the commodity determining price method on by coefficient

可以确定合理的价格,以便顺利地将商品销售出去。

we can determine reasonable price so that the merchandise is solded  smoothly.

可以明确分析出自己的盈亏的原因。

we can clearly analyze reason of profit and loss.

 

参考文献:

  • 赵本东、赵宗宇 《乘法》美国学术出版集团公司,3, P4

 

 

作者简介:赵本东,男,1967年生,1990年毕业于河北大学化学系。现从事计量测试与管理工作,任工程师。

 

赵本东     唐山市质量技术监督局开平区分局

Tangshan City quality and Technical Supervision Bureau Kaiping District Branch Bureau

 

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