（精選）商品系數(shù)定價(jià)法

1、商品系數(shù)定價(jià)法Commodity determining price method on by coefficient趙本東 唐山市質(zhì)量技術(shù)監(jiān)督局開平區(qū)分局 Tangshan City quality and Technical Supervision Bureau Kaiping District Branch Bureau內(nèi)容摘要：商品定價(jià)一般采用成本核算法，本文根據(jù)乘法原理提出系數(shù)定價(jià)法，列舉了商品、銷售方、購買方、銷售地點(diǎn)(環(huán)境)、時(shí)節(jié)等方面的幾個(gè)因素。根據(jù)系數(shù)定價(jià)法結(jié)合成本核算確定贏虧以決定盈虧。Abstract : Generally cost accounting method

2、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 accoun

3、ting we can determine profit or loss.關(guān)鍵詞：價(jià)格，成本，系數(shù)，贏虧Key word : Price, cost, coefficient ,profit or loss,商品定價(jià)一般采用成本核算法，即將各項(xiàng)費(fèi)用加在一起再加上預(yù)期利潤即為售價(jià)。這種方法解決的是應(yīng)賣價(jià)問題。本文根據(jù)乘法原理研究一種系數(shù)定價(jià)法用于解決可賣價(jià)問題。Generally cost accounting method is adoptsed for determining commodity pricing. The various costs together with the exp

4、ected 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.1. 商品銷售價(jià)格涉及的因素1. The factors of the commoditys salling price 這些因素來自商品、銷售方、購買方、銷售地點(diǎn)(環(huán)

5、境)、時(shí)節(jié)等方面，這些因素都是銷售過程中必須具備的。These factors come from commodity, Seller, Buyer, sales locations ( environment ), season etc, these factors are needed for the sales process.1.1. 商品 Commodity商品的進(jìn)價(jià)是定價(jià)的基礎(chǔ)，售價(jià)正比于進(jìn)價(jià)。Purchasing price is the basis for determining selling price, the selling price is directly prop

6、ortional to the purchasing price. 1.2.銷售方Seller銷售方實(shí)力雄厚，消費(fèi)者信任他，即使這樣的售方定的價(jià)格高也能接受,所以售價(jià)正比于售方的實(shí)力。例如同樣品牌的電器，在百貨大樓與小商店，定同樣地價(jià)格，小商店就賣不動(dòng)，而百貨大樓卻可以保證穩(wěn)定的客源，小店只能定低價(jià)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 proportiona

7、l 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.1.3.購買方Buyer似乎購買方與售價(jià)不應(yīng)該有關(guān)系，這

8、是長期以來成本核算法給人造成的錯(cuò)覺，因?yàn)槌杀竞怂惴ㄖ胁话ㄙ徺I方。但現(xiàn)實(shí)中售價(jià)和購買方之間存在關(guān)系。例如同樣的轎車配件用在高檔次的車上，如果你把配件價(jià)格定低了，購買方會認(rèn)為價(jià)格低的配件與其高檔次的轎車不配套，會拒絕使用你的配件的，而你把價(jià)格定高了，他卻樂意接受。從中我們可以看出售價(jià)與購買方是存在正比關(guān)系的。所以銷售者需要進(jìn)行經(jīng)營定位，是面向大眾還是走上層路線。It seems that price have nothing to do with buyer , this is illusions created by cost accounting method. Because the pu

9、rchaser 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 couldnt suit his high grade car, he wo

10、uld 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.1.4.銷售地點(diǎn)（環(huán)境）sales locations ( environment )同樣的銷售方同樣地商品，在不

11、同的銷售地點(diǎn)其商品售價(jià)不一樣。例如唐山百貨大樓集團(tuán)公司南湖購物廣場的價(jià)位就顯著低于其百貨大樓的價(jià)位。因?yàn)榘儇洿髽堑奈挥谑兄行?，而南湖購物廣場偏僻。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 pri

12、ces. Because the department store is located in the downtown area, while the South Lake Shopping Plaza remote.對于連鎖經(jīng)營是個(gè)例外。其價(jià)格一致的目的是打造自己的品牌，以提高自己的形象。即使是連鎖經(jīng)營，有的公司也是不同地理位置采取不同價(jià)格。據(jù)中國之聲新聞晚高峰報(bào)道，國際知名連鎖企業(yè)肯德基近日宣布，取消一直采取傳統(tǒng)的全國統(tǒng)一定價(jià)模式，啟動(dòng)細(xì)分差別定價(jià)策略，稱以后位于不同商圈的門店所售的產(chǎn)品價(jià)格將會有所差異，不再統(tǒng)一定價(jià)，也就是說買肯德基再也不會有“全國統(tǒng)一價(jià)”了。我們可以得到銷售地點(diǎn)正比于

13、售價(jià)。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 int

14、ernational 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

15、say there are no longer unified national price in KFC".We can concloud that the selling price is proportional to the location.1.4.時(shí)節(jié)season服裝、食品在這點(diǎn)上體現(xiàn)最明顯。應(yīng)季服裝普遍價(jià)高，過季服裝普遍降價(jià)。食品在節(jié)日期間也普遍提價(jià)。顯然售價(jià)正比于時(shí)節(jié)。Clothing price and food price are the most obvious relation to season. Seasonal clothing generally is

16、 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.2.售價(jià)公式 Selling price formula基于上述幾方面因素是售價(jià)的必要條件，又正比于售價(jià)。所以售價(jià)與他們服從乘法原理，表述為：As mentioned above , several factors are the necessar

17、y 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 pricePp: Purchasing pricecs : seller coefficientcp: purchaser coefficientcl: location coefficientct: seasoncoefficient系數(shù)可大于1，也可小于1，以某個(gè)基準(zhǔn)為基礎(chǔ)確定。銷售

18、方以中等規(guī)模的企業(yè)為基準(zhǔn)，購方以大眾消費(fèi)水平為基準(zhǔn)，地點(diǎn)以半市區(qū)為基準(zhǔn)，時(shí)節(jié)以淡季為基準(zhǔn)。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 ar

19、ea, season reference based on off-season.以這個(gè)方法得到的售價(jià)可能高于進(jìn)價(jià)，也可能低于進(jìn)價(jià)，其原因可以從分析各個(gè)系數(shù)得到，以此調(diào)整自己的營銷策略，即使虧損也能接受現(xiàn)實(shí)。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 a

20、djust your marketing strategies by analysising of each coefficient. Even if you lose you can accept the reality.售價(jià)正比于各因素，在理論上如此，在實(shí)際中也是如此：我們的感覺是一個(gè)商場的價(jià)位比另一個(gè)商場的價(jià)位高百分之幾十，應(yīng)季商品比淡季商品高百分之幾十，而不說高多少元。CPI也是按照百分?jǐn)?shù)表示的，而不是以元為單位表示。The price is directly proportional to the various factors in theory。In practice is al

21、so. A market price is higher than another market by percentage. The seasonal price is highter than off-season price by percentage, and we dont 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 m

22、oney.3.成本核算與系數(shù)定價(jià)法的關(guān)系3.relation between cost accounting and commodity determining price method on by coefficient成本核算法在定價(jià)前就已經(jīng)知道會盈利的，因?yàn)槭蹆r(jià)等于成本加利潤；而系數(shù)定價(jià)法在未定價(jià)前不知道盈虧，因?yàn)榭傁禂?shù)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 p

23、rofit. But we cant know if we can profit before determine price by the coefficients method , because the total coefficient may be less than 1.以系數(shù)定價(jià)得到的價(jià)格與成本核算相比較，如果核算不上就不經(jīng)營。在大型商場一般都經(jīng)營高檔次的商品，得到高回報(bào)，如果再經(jīng)營低值商品，得到的利潤低，而其經(jīng)營成本不變，所以就會虧損。Comparing the price by cost accounting method with the pricing by the co

24、efficients 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.二者的關(guān)系是：The relationship between the cost

25、accounting method and coefficient method is:Profit = price coefficient - cost 成本核算法解決的是應(yīng)賣價(jià)問題，以保證不虧本。系數(shù)定價(jià)法用于解決可賣價(jià)問題。The cost accounting method solves the problem wanted selling price. The commodity determining price method on by coefficient solves attainable selling price. 4.系數(shù)定價(jià)法的意義 4. Value of the commodity determining price method on by coefficient4.1.可以確定合理的價(jià)格，以便順利地將商品銷售出