摘要
顾客价值对于保证公司的盈利无疑是非常重要的,需要引起公司高层管理者的重视。同时,销售、市场、运营和财务要通力合作。
A vital financial task in many firms often does not involve accountants. That task is pricing—and it is puzzling that something with such a big impact on profitability is regularly left to the marketing department. Management accountants should be at the heart of this process, working alongside their marketing and operational colleagues. But it is equally important to resist the temptation to use cost-plus pricing. The cost-plus price is never the profit-maximizing price. In a strong market with high demand, this approach tends to undervalue your product while in a weak market it tends to overprice your product.
