文章基本信息

标题：HOW SHOULD THEY AFFECT PRICING DECISIONS?- DIFFICULT COMPARISON EFFECT
本地全文：下载
作者：Micu Adrian ; - Micu Angela-Eliza ; Sasu Dinu Vlad 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：01
页码：1033-1037
出版社：University of Oradea
摘要：In most companies, there is ongoing conflict between managers in charge of covering costs (finance and accounting) and managers in charge of satisfying customers (marketing and sales). Accounting journals warn against prices that fail to cover full costs, while marketing journals argue that customer willingness-to-pay must be the sole driver of prices. The conflict between these views wastes company resources and leads to pricing decisions that are imperfect compromises. Profitable pricing involves an integration of costs and customer value. To achieve that integration, however, both need to let go of misleading ideas and form a common vision of what drives profitability. In this chapter and the next, we explain when costs are relevant for pricing, how marketers should use costs in pricing decisions, and the role that finance should play in defining the pricevolume trade-offs that marketers should use in evaluating pricing decisions.
关键词：decision, pricing, cost.