target-rate-of-return pricing

简明释义

按目标利润率定价

英英释义

例句

1.The company decided to implement target-rate-of-return pricing to ensure they meet their investment goals.

公司决定实施目标收益率定价以确保满足他们的投资目标。

2.By using target-rate-of-return pricing, the firm can align its pricing strategy with its financial objectives.

通过使用目标收益率定价，公司可以将其定价策略与财务目标对齐。

3.The target-rate-of-return pricing model enabled the business to forecast future revenues accurately.

该目标收益率定价模型使企业能够准确预测未来收入。

4.To attract investors, the startup adopted target-rate-of-return pricing for its new product line.

为了吸引投资者，这家初创公司为其新产品线采用了目标收益率定价。

5.The manager explained that target-rate-of-return pricing helps in setting prices based on desired profit margins.

经理解释说，目标收益率定价有助于根据期望的利润率设定价格。

作文

In the world of business and finance, pricing strategies play a crucial role in determining a company's success. One such strategy is known as target-rate-of-return pricing, which focuses on setting prices based on the desired return on investment (ROI) for a product or service. This approach allows companies to ensure that they are not only covering their costs but also achieving a specific profit margin that aligns with their overall financial goals.The concept of target-rate-of-return pricing revolves around calculating the costs associated with producing a good or service and then adding a markup that reflects the desired rate of return. This method is particularly useful for businesses that operate in highly competitive markets where pricing can significantly impact consumer behavior. By establishing a clear target return, companies can make informed decisions about how to price their offerings while remaining attractive to potential customers.To implement target-rate-of-return pricing, a company must first identify its total costs, which include both fixed and variable expenses. Fixed costs are those that do not change with the level of production, such as rent and salaries, while variable costs fluctuate based on the quantity produced, like raw materials and labor. Once these costs are established, the company can determine the price needed to achieve its target return.For instance, suppose a manufacturer produces a gadget that costs $50 to make. The company aims for a 20% return on investment. To calculate the selling price, the company would take the total cost of $50 and add the desired profit of $10 (which is 20% of $50). Therefore, the selling price would be set at $60. This pricing strategy not only ensures that the company covers its costs but also meets its financial objectives.However, there are challenges associated with target-rate-of-return pricing. One significant issue is market competition. If competitors offer similar products at lower prices, a company might struggle to sell its goods at the calculated price point. In such cases, businesses may need to adjust their pricing strategy or find ways to differentiate their products to justify the higher price.Moreover, consumer perception plays a vital role in the effectiveness of this pricing strategy. Customers often evaluate products based on perceived value rather than just cost. If consumers do not believe that the product is worth the price, they may opt for cheaper alternatives. Therefore, companies must invest in marketing and branding efforts to enhance the perceived value of their offerings.In conclusion, target-rate-of-return pricing is an essential strategy for businesses aiming to achieve specific financial outcomes. By carefully calculating costs and desired returns, companies can set prices that align with their financial goals. However, it is crucial to remain aware of market conditions and consumer perceptions to ensure the success of this pricing method. Ultimately, the ability to balance profitability with competitive pricing will determine the long-term success of a business in today's dynamic marketplace.

在商业和金融的世界中，定价策略在决定公司成功方面发挥着至关重要的作用。其中一种策略被称为目标收益率定价，它侧重于根据产品或服务的预期投资回报率（ROI）来设定价格。这种方法使公司能够确保不仅覆盖成本，还能实现与其整体财务目标相一致的特定利润率。目标收益率定价的概念围绕着计算与生产商品或服务相关的成本，然后加上反映所需收益率的加价。对于在竞争激烈的市场中运营的企业来说，这种方法特别有用，因为定价会显著影响消费者行为。通过建立明确的目标回报，公司可以在保持对潜在客户有吸引力的同时，对如何定价其产品做出明智的决策。要实施目标收益率定价，公司必须首先确定其总成本，包括固定成本和变动成本。固定成本是指不随生产水平变化而变化的成本，如租金和工资，而变动成本则根据生产数量波动，例如原材料和劳动力。一旦确定了这些成本，公司就可以计算出达到目标回报所需的价格。例如，假设一家制造商生产一种成本为50美元的小工具。该公司目标为20%的投资回报率。为了计算销售价格，公司将总成本50美元加上所需的10美元利润（即50美元的20%）。因此，销售价格将定为60美元。这种定价策略不仅确保公司覆盖其成本，还能满足其财务目标。然而，目标收益率定价也面临一些挑战。其中一个重大问题是市场竞争。如果竞争对手以更低的价格提供类似产品，公司可能会在按计算价格出售商品时遇到困难。在这种情况下，企业可能需要调整其定价策略，或寻找方法来区分其产品，以证明较高价格的合理性。此外，消费者的感知在这种定价策略的有效性中也起着至关重要的作用。客户通常根据感知价值而不是仅仅根据成本来评估产品。如果消费者认为产品不值得这个价格，他们可能会选择更便宜的替代品。因此，公司必须投资于营销和品牌建设，以提升其产品的感知价值。总之，目标收益率定价是企业实现特定财务结果的重要策略。通过仔细计算成本和预期回报，公司可以设定与其财务目标一致的价格。然而，保持对市场条件和消费者认知的敏感，以确保这种定价方法的成功至关重要。最终，在当今动态市场中，平衡盈利能力与竞争性定价的能力将决定企业的长期成功。