full-cost pricing

简明释义

完全成本定价法

英英释义

例句

1.By using full-cost pricing, the organization was able to set prices that reflected the true cost of production.

通过使用全面成本定价，组织能够设定反映生产真实成本的价格。

2.The marketing team analyzed competitor strategies and found that most used full-cost pricing as their main strategy.

市场团队分析了竞争对手的策略，发现大多数将全面成本定价作为主要策略。

3.The manager explained that full-cost pricing helps in understanding profitability at different levels of production.

经理解释说，全面成本定价有助于理解不同生产水平下的盈利能力。

4.Implementing full-cost pricing has allowed the firm to avoid losses during economic downturns.

实施全面成本定价使公司在经济衰退期间避免了损失。

5.The company decided to adopt full-cost pricing to ensure all expenses were covered, including overhead and variable costs.

公司决定采用全面成本定价以确保所有费用都得到覆盖，包括间接费用和变动成本。

作文

In the world of business, pricing strategies play a crucial role in determining a company's profitability and market position. One such strategy is full-cost pricing, which involves calculating the total costs associated with producing a product or providing a service, including fixed and variable costs, and then setting a price that covers these costs while also generating a profit. This approach ensures that all expenses are accounted for, allowing businesses to maintain financial stability and sustainability. full-cost pricing (全成本定价) is particularly useful in industries where costs can fluctuate significantly, as it provides a buffer against unexpected expenses.The concept of full-cost pricing is straightforward yet powerful. It requires a thorough understanding of both direct and indirect costs. Direct costs are those that can be directly attributed to the production of goods or services, such as raw materials and labor. Indirect costs, on the other hand, include overhead expenses like rent, utilities, and administrative salaries. By comprehensively analyzing these costs, companies can set prices that not only cover their expenses but also align with market expectations.One of the key advantages of full-cost pricing is that it promotes transparency in the pricing process. Customers are more likely to understand and accept prices that are based on comprehensive cost calculations. This transparency can enhance customer trust and loyalty, as they feel confident that they are paying a fair price for the value they receive. Additionally, businesses that employ this pricing strategy can better manage their budgets and forecast future profits, as they have a clear understanding of their cost structure.However, there are challenges associated with full-cost pricing. For instance, if a company sets its prices too high based on full costs, it may lose competitive advantage in the market, especially if competitors offer similar products at lower prices. Conversely, if prices are set too low, the company risks incurring losses and jeopardizing its financial health. Therefore, businesses must strike a balance between covering costs and remaining competitive.Another important consideration is the potential impact of full-cost pricing on consumer behavior. In some cases, customers may be willing to pay a premium for products that they perceive as high quality or unique, regardless of the costs involved. This phenomenon, known as price elasticity, suggests that demand for certain products may not be solely determined by their prices. As such, companies should conduct market research to understand consumer preferences and how much they are willing to pay.In conclusion, full-cost pricing (全成本定价) is a valuable pricing strategy that helps businesses ensure their costs are covered while aiming for profitability. By carefully analyzing both direct and indirect costs, companies can set prices that reflect the true value of their offerings. However, it is essential to remain aware of market dynamics and consumer behavior to avoid pitfalls associated with this pricing method. Ultimately, successful implementation of full-cost pricing can lead to improved financial performance and stronger customer relationships.

在商业世界中，定价策略在确定公司的盈利能力和市场地位方面发挥着至关重要的作用。其中一种策略是全成本定价，它涉及计算与生产产品或提供服务相关的总成本，包括固定成本和变动成本，然后设定一个覆盖这些成本并产生利润的价格。这种方法确保所有费用都得到考虑，使企业能够保持财务稳定和可持续性。全成本定价在成本可能显著波动的行业中特别有用，因为它为意外费用提供了缓冲。全成本定价的概念简单而强大。它需要对直接成本和间接成本有透彻的理解。直接成本是指可以直接归因于商品或服务生产的成本，例如原材料和劳动力。另一方面，间接成本包括租金、公用事业和行政薪水等间接开支。通过全面分析这些成本，公司可以设定不仅覆盖其费用且符合市场预期的价格。全成本定价的一个关键优势是，它促进了定价过程的透明度。客户更可能理解和接受基于全面成本计算的价格。这种透明度可以增强客户的信任和忠诚度，因为他们觉得自己为所获得的价值支付了公平的价格。此外，采用这种定价策略的企业可以更好地管理预算和预测未来利润，因为它们对自己的成本结构有清晰的理解。然而，全成本定价也面临一些挑战。例如，如果公司根据全部成本设定的价格过高，可能会在市场上失去竞争优势，尤其是在竞争对手以更低价格提供类似产品的情况下。相反，如果价格设定过低，公司则面临亏损的风险，从而危及其财务健康。因此，企业必须在覆盖成本和保持竞争力之间取得平衡。另一个重要的考虑因素是全成本定价对消费者行为的潜在影响。在某些情况下，顾客可能愿意为他们认为高质量或独特的产品支付溢价，而不管其中涉及的成本。这种现象被称为价格弹性，这表明某些产品的需求可能不仅仅由其价格决定。因此，公司应进行市场调研，以了解消费者偏好及其愿意支付的价格。总之，全成本定价（全成本定价）是一种有价值的定价策略，帮助企业确保其成本得到覆盖，同时追求盈利。通过仔细分析直接和间接成本，公司可以设定反映其产品真实价值的价格。然而，必须意识到市场动态和消费者行为，以避免与这种定价方法相关的陷阱。最终，成功实施全成本定价可以改善财务表现和增强客户关系。