contribution pricing

简明释义

差益定价法

英英释义

例句

1.In our latest marketing strategy, we decided to implement contribution pricing to maximize our profit margins.

在我们最新的市场营销策略中，我们决定实施贡献定价以最大化我们的利润率。

2.The company used contribution pricing to determine the price of its new product line, ensuring each item covers its variable costs.

公司使用贡献定价来确定其新产品线的价格，确保每个项目都能覆盖其变动成本。

3.By applying contribution pricing, we were able to offer discounts while still covering our fixed costs.

通过应用贡献定价，我们能够提供折扣，同时仍然覆盖我们的固定成本。

4.During the meeting, the team discussed how contribution pricing could improve their overall sales strategy.

在会议上，团队讨论了如何利用贡献定价改善他们的整体销售策略。

5.The manager explained that contribution pricing helps in evaluating the profitability of different product lines.

经理解释说，贡献定价有助于评估不同产品线的盈利能力。

作文

In today's competitive business environment, understanding various pricing strategies is crucial for a company’s success. One such strategy that has gained attention is contribution pricing. This approach focuses on determining the price of a product or service based on the contribution it makes to covering fixed costs and generating profit. Essentially, contribution pricing allows businesses to set prices that not only cover variable costs but also contribute to the overall financial health of the organization.To grasp the concept of contribution pricing, it is important to differentiate it from traditional pricing methods. Traditional pricing often considers factors such as market demand, competitor pricing, and perceived value. While these elements are still relevant in contribution pricing, the primary emphasis is placed on the contribution margin, which is calculated by subtracting variable costs from sales revenue. This margin indicates how much money is available to cover fixed costs and contribute to profits.For instance, consider a company that manufactures toys. If each toy sells for $20 and the variable cost to produce each toy is $12, the contribution margin per toy is $8. By employing contribution pricing, the company can assess how many toys need to be sold to cover its fixed costs, such as rent and salaries. If the total fixed costs amount to $40,000, the company would need to sell 5,000 toys to break even. Understanding this relationship allows businesses to make informed decisions about pricing, production levels, and sales strategies.Moreover, contribution pricing can be particularly beneficial in scenarios where a company is dealing with excess capacity or trying to enter a new market. In such cases, businesses may choose to set prices lower than usual to attract customers, even if the price does not cover all fixed costs. This is often seen in promotional campaigns or during off-peak seasons. By doing so, companies can utilize their existing resources more effectively while still contributing to fixed costs, albeit at a reduced rate.However, it is essential to recognize the limitations of contribution pricing. While it can provide valuable insights into pricing strategies, relying solely on this method may lead to potential pitfalls. For example, if a company consistently prices its products based only on contribution margins without considering market dynamics, it risks alienating customers or losing market share to competitors who offer better value propositions. Therefore, it is advisable for businesses to integrate contribution pricing with other pricing strategies to achieve a balanced approach.In conclusion, contribution pricing is a powerful tool for businesses seeking to optimize their pricing strategies. By focusing on the contribution margin, companies can make informed decisions that enhance profitability and ensure long-term sustainability. However, like any pricing strategy, it should be used in conjunction with other methods to create a comprehensive pricing framework. Ultimately, understanding and effectively implementing contribution pricing can lead to improved financial performance and a stronger competitive position in the marketplace.

在当今竞争激烈的商业环境中，理解各种定价策略对公司的成功至关重要。其中一种受到关注的策略是贡献定价。这种方法侧重于根据产品或服务对覆盖固定成本和产生利润的贡献来确定价格。基本上，贡献定价使企业能够设定价格，不仅覆盖可变成本，还为组织的整体财务健康做出贡献。要理解贡献定价的概念，重要的是将其与传统定价方法区分开来。传统定价通常考虑市场需求、竞争对手定价和感知价值等因素。虽然这些因素在贡献定价中仍然相关，但主要强调的是贡献边际，即通过从销售收入中减去可变成本来计算的。这一边际表明有多少资金可用于覆盖固定成本并贡献利润。例如，考虑一家玩具制造公司。如果每个玩具的售价为20美元，而生产每个玩具的可变成本为12美元，则每个玩具的贡献边际为8美元。通过采用贡献定价，公司可以评估需要销售多少玩具以覆盖其固定成本，如租金和工资。如果总固定成本为40,000美元，公司需要销售5,000个玩具才能实现盈亏平衡。理解这种关系使企业能够就定价、生产水平和销售策略做出明智的决策。此外，贡献定价在公司处理过剩产能或尝试进入新市场的情况下尤其有利。在这种情况下，企业可能选择将价格设定得低于正常水平，以吸引客户，即使价格未能覆盖所有固定成本。这通常出现在促销活动或淡季期间。通过这样做，公司可以更有效地利用现有资源，同时仍然为固定成本做出贡献，尽管以降低的比例。然而，必须认识到贡献定价的局限性。虽然它可以为定价策略提供宝贵的见解，但仅依赖这种方法可能会导致潜在的陷阱。例如，如果一家公司始终仅基于贡献边际来定价产品，而不考虑市场动态，它可能会面临疏远客户或失去市场份额给提供更好价值主张的竞争对手的风险。因此，建议企业将贡献定价与其他定价策略结合使用，以实现平衡的方法。总之，贡献定价是企业寻求优化定价策略的一种强大工具。通过关注贡献边际，公司可以做出增强盈利能力和确保长期可持续性的明智决策。然而，像任何定价策略一样，它应该与其他方法结合使用，以创建全面的定价框架。最终，理解和有效实施贡献定价可以提高财务绩效，并在市场中建立更强的竞争地位。