ACCA知识点精讲||Pricing这一块主要讲什么？Price elasticity等于什么？

正在学习以及打算要学习ACCA F5的同学，可以朝这边看了,今天，ACCA小编要和大家分享的是ACCA F5之Pricing，对于这块比较薄弱的同学，可以好好了解一下了！

the price elasticity of demand(PED)价格的需求弹性

Price elasticity=%△Q/%△P

change in price will lead to the change in demand

The relationship between PED and pricing strategy:这里是用PED*值与1比较。

If the % change in demand > the % change in price, then price elasticity >1，需求弹性(敏 感)，所以Price cuts are recommended,降价来促进销售。

If the %change in demand < the% change inprice,then price elasticity<1，需求非弹性， 所以Price increases are recommended 提价来增加利润

Tabular approach表格法:Maximize profit is tocalculate the extra costs and revenues at different combinations of  output  and selling price. 额外收入和额外成本比较.

The algebraic approach 代数法

Marginal cost=Marginal revenue, profit maximization.边际成本=边际收入,利润zui大

The optimal selling price can be determinedusing MR=MC确定zui优销售价格

Marginal revenueis the additional revenue fromselling one extra unit.It may not the same asthe price charged. for all units up to that demandlevel,as to increase volumes the price may haveto be reduced.

边际收入是每多卖出1个时的额外收入，这里需要注意的是：伴随销售量增加，售价可能会减少。

Marginal cost is the cost from making one moreunit,通常就是variable cost.

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