full cost pricing

简明释义

按全部成本定价

英英释义

例句

1.The company decided to adopt full cost pricing 全成本定价 to ensure all expenses were covered in their product pricing.

公司决定采用全成本定价 full cost pricing，以确保产品定价覆盖所有费用。

2.The manager explained that full cost pricing 全成本定价 includes both fixed and variable costs in the pricing strategy.

经理解释说，全成本定价 full cost pricing 在定价策略中包括固定成本和变动成本。

3.The accountant recommended full cost pricing 全成本定价 as a method to accurately reflect the total cost of production.

会计师建议采用全成本定价 full cost pricing作为准确反映生产总成本的方法。

4.Implementing full cost pricing 全成本定价 can help businesses avoid losses during economic downturns.

实施全成本定价 full cost pricing可以帮助企业在经济下滑期间避免亏损。

5.By using full cost pricing 全成本定价, the firm was able to maintain a stable profit margin despite fluctuating costs.

通过使用全成本定价 full cost pricing，公司能够在成本波动的情况下保持稳定的利润率。

作文

In today's competitive business environment, companies are constantly looking for ways to optimize their pricing strategies. One approach that has gained traction is full cost pricing, a method that takes into account all costs associated with producing a product or providing a service. This includes direct costs such as materials and labor, as well as indirect costs like overhead and administrative expenses. By employing full cost pricing, businesses can ensure that they cover all their expenses while also making a profit.The concept of full cost pricing is rooted in the idea that every product or service offered by a company should be priced in a way that reflects its total cost. This not only helps in recovering costs but also provides a clearer picture of profitability. For instance, if a company produces a gadget that costs $50 to manufacture, including all associated costs, it would need to set a price above this amount to achieve profitability. This could mean setting a selling price of $70, allowing for a $20 profit margin.One of the advantages of full cost pricing is that it promotes transparency in pricing. Customers can understand why a product is priced the way it is, as it reflects the comprehensive costs incurred by the company. This transparency can build trust between businesses and consumers, as customers feel more informed about their purchases.However, full cost pricing is not without its challenges. One significant drawback is that it may lead to higher prices compared to competitors who use different pricing strategies, such as value-based pricing or penetration pricing. If a company sets its prices based solely on costs, it risks losing market share to competitors who can offer lower prices while still being profitable.Moreover, full cost pricing can sometimes overlook the perceived value of a product. Customers are often willing to pay more for products they perceive as high quality or that offer unique features, regardless of the actual costs involved in production. Therefore, relying solely on this pricing strategy may limit a company's ability to capitalize on market demand and customer preferences.To effectively implement full cost pricing, companies must conduct thorough cost analyses to ensure that all expenses are accurately accounted for. This requires diligent record-keeping and an understanding of both fixed and variable costs associated with production. Additionally, businesses must regularly review their pricing strategy to adapt to changing market conditions and consumer behavior.In conclusion, full cost pricing serves as a valuable tool for businesses aiming to cover their costs and maintain profitability. While it offers transparency and clarity in pricing, it also presents challenges that companies must navigate carefully. By balancing cost considerations with market dynamics and customer perceptions, businesses can leverage full cost pricing effectively to achieve sustainable growth and success in the marketplace.

在当今竞争激烈的商业环境中，公司不断寻求优化其定价策略的方法。一种逐渐受到关注的方法是全面成本定价，这是一种考虑与生产产品或提供服务相关的所有成本的方法。这包括直接成本，如材料和劳动力，以及间接成本，如管理费用和行政开支。通过采用全面成本定价，企业可以确保覆盖所有费用，同时获得利润。全面成本定价的概念源于这样的想法：公司所提供的每个产品或服务都应以反映其总成本的方式定价。这不仅有助于回收成本，还能提供更清晰的盈利状况。例如，如果一家公司生产一种小工具，制造成本为50美元，包括所有相关成本，则需要将价格设定在此金额之上，以实现盈利。这可能意味着设定售价为70美元，从而获得20美元的利润。全面成本定价的一个优点是它促进了定价的透明度。客户可以理解产品为什么以这种方式定价，因为它反映了公司所产生的综合成本。这种透明度可以在企业与消费者之间建立信任，因为客户对他们的购买感到更加知情。然而，全面成本定价并非没有挑战。一个显著的缺点是，与采用不同定价策略的竞争对手相比，它可能导致更高的价格，例如基于价值的定价或渗透定价。如果一家公司仅根据成本设置价格，就有可能失去市场份额给那些能够提供较低价格同时仍然盈利的竞争对手。此外，全面成本定价有时可能忽视产品的感知价值。客户通常愿意为他们认为高质量或具有独特特点的产品支付更多，尽管生产中的实际成本可能较低。因此，仅依赖这种定价策略可能限制公司利用市场需求和客户偏好的能力。为了有效实施全面成本定价，公司必须进行彻底的成本分析，以确保准确核算所有费用。这需要认真记录，并了解与生产相关的固定成本和变动成本。此外，企业必须定期审查其定价策略，以适应不断变化的市场条件和消费者行为。总之，全面成本定价作为一个有价值的工具，可以帮助企业覆盖成本并保持盈利。虽然它在定价方面提供了透明度和清晰度，但也存在企业必须谨慎应对的挑战。通过平衡成本考虑与市场动态和客户感知，企业可以有效利用全面成本定价，实现可持续增长和市场成功。