边际贡献定价法在商战中的运用

Application of the Marginal Contribution Pricing in Business Competition

根据贡献定价的理论依据,提出了贡献定价的应用策略。产品定价是企业对战略目标、生产经营成本、产品市场需求、需求弹性和竞争对手状况等内外环境因素进行综合分析与权衡的价格策划结果,边际贡献是反映销售收入与变动成本之间关系的重要财务指标,它体现企业销售产品的初步创利能力。

Product pricing is a synthetic result of exterior and interior factors such as strategic goals, production cost, product market demand, demand elasticity and situation of the competitors. Marginal contribution is a key financial index showing the relationship between the sales income and the variable cost. It also tells the primary profitability of an enterprise in its product sales. Marginal contribution pricing plays an important role in different enterprises who want to survive in a market, and in profitable enterprises who want to enter a target market and enlarge their market shares.