full cost pricing

简明释义

全成本定价

英英释义

例句

1.The consultant recommended full cost pricing as a strategy for new product launches.

顾问建议将全面成本定价作为新产品发布的策略。

2.The manager explained that full cost pricing includes both fixed and variable costs.

经理解释说，全面成本定价包括固定成本和变动成本。

3.Implementing full cost pricing helped the firm avoid losses by accurately reflecting the total cost of production.

实施全面成本定价帮助公司通过准确反映生产的总成本来避免损失。

4.By using full cost pricing, the business was able to maintain profitability even during market fluctuations.

通过使用全面成本定价，企业能够在市场波动中保持盈利能力。

5.The company adopted full cost pricing to ensure all expenses were covered in their product prices.

公司采用了全面成本定价，以确保产品价格涵盖所有费用。

作文

In today's competitive business environment, understanding pricing strategies is crucial for the success of any organization. One such strategy is full cost pricing, which involves setting prices based on the total costs incurred in producing a product or service. This approach not only considers direct costs, such as materials and labor, but also includes indirect costs, such as overhead and administrative expenses. By adopting full cost pricing (全成本定价), businesses can ensure that they cover all their expenses while also achieving a desired profit margin.The concept of full cost pricing is particularly important for companies that operate in industries with high fixed costs. For instance, manufacturing firms often invest heavily in machinery and facilities. If these costs are not factored into the pricing, the company may struggle to break even, let alone make a profit. By utilizing full cost pricing (全成本定价), these companies can allocate their fixed costs over the units produced, ensuring that each product contributes to covering the overall expenses.Moreover, full cost pricing (全成本定价) can help businesses in strategic decision-making. When a company understands its total cost structure, it can evaluate the profitability of different product lines or services. This insight allows management to make informed decisions about which products to promote, discontinue, or develop further. Additionally, by analyzing the cost components, businesses can identify areas where they can reduce costs and improve efficiency, ultimately enhancing their profitability.However, there are challenges associated with full cost pricing (全成本定价). One significant challenge is the potential for mispricing. If a company inaccurately calculates its costs, it may set prices too high or too low. Overpricing can lead to a loss of customers, while underpricing can result in financial losses. Therefore, it is essential for businesses to regularly review and update their cost calculations to ensure accurate pricing.Another concern is that full cost pricing (全成本定价) may not always reflect market conditions. In highly competitive markets, prices are often influenced by supply and demand dynamics rather than just costs. Companies using this pricing strategy may find themselves at a disadvantage if their prices do not align with what consumers are willing to pay. To mitigate this risk, businesses can consider incorporating market research into their pricing strategies, balancing full cost pricing (全成本定价) with competitive pricing analysis.In conclusion, full cost pricing (全成本定价) is a valuable pricing strategy that helps businesses ensure they cover all their costs while aiming for profitability. It provides insights into cost structures and aids in strategic decision-making. However, companies must be cautious of the challenges that come with this approach, such as potential mispricing and market misalignment. By regularly reviewing costs and considering market conditions, businesses can effectively implement full cost pricing (全成本定价) to achieve sustainable success in their respective industries.

在当今竞争激烈的商业环境中，理解定价策略对任何组织的成功至关重要。其中一种策略是全成本定价，它涉及根据生产产品或服务所产生的总成本来设定价格。这种方法不仅考虑直接成本，如材料和劳动力，还包括间接成本，如管理费用和行政开支。通过采用全成本定价，企业可以确保覆盖所有费用，同时实现预期的利润率。全成本定价的概念对于那些在高固定成本行业运营的公司尤为重要。例如，制造业公司通常在机器和设施上投入巨资。如果这些成本未被纳入定价，公司可能会很难实现盈亏平衡，更不用说盈利了。通过利用全成本定价，这些公司可以将其固定成本分摊到生产的单位上，确保每个产品都有助于覆盖整体费用。此外，全成本定价可以帮助企业进行战略决策。当一家公司了解其总成本结构时，它可以评估不同产品线或服务的盈利能力。这一洞察使管理层能够就推广、停止或进一步开发哪些产品做出明智的决策。此外，通过分析成本组成部分，企业可以识别出可以降低成本和提高效率的领域，从而最终增强其盈利能力。然而，全成本定价也面临着一些挑战。其中一个重大挑战是潜在的错误定价。如果一家公司不准确地计算其成本，可能会将价格设定得过高或过低。定价过高可能导致客户流失，而定价过低则可能导致财务损失。因此，企业必须定期审查和更新其成本计算，以确保定价的准确性。另一个问题是，全成本定价可能并不总是反映市场状况。在竞争激烈的市场中，价格往往受到供需动态的影响，而不仅仅是成本。采用这种定价策略的公司如果其价格与消费者愿意支付的价格不一致，可能会处于劣势。为了减少这种风险，企业可以考虑将市场调研纳入其定价策略，在全成本定价和竞争性定价分析之间取得平衡。总之，全成本定价是一种有价值的定价策略，帮助企业确保覆盖所有成本，并追求盈利。它提供了对成本结构的洞察，并有助于战略决策。然而，公司必须谨慎应对与这一方法相关的挑战，例如潜在的错误定价和市场不对齐。通过定期审查成本并考虑市场条件，企业可以有效实施全成本定价，在各自行业中实现可持续成功。