Harga - Variabel cost

pricing - variable or marginal cost pricing

With variable (or marginal cost) pricing, a price is set in relation to the variable costs of production (i.e. ignoring fixed costs and overheads).

The objective is to achieve a desired “contribution” towards fixed costs and profit.

Contribution per unit can be defined as: SELLING PRICE less VARIABLE COSTS

Total contribution can be calculated as follows:

Contribution per unit v Sales Volume

The resulting profit in a business is, therefore:

Total Contribution less Total Fixed Costs

The break even level of sales can be calculated using this information as follows:

Break even volume = Total Fixed Costs / Contribution per Unit

Consider a business with the following costs and volumes for a single product:

Fixed costs:
Factory production costs	�750,000
Research and development	�250,000
Fixed selling costs	�550,000
Administration and other overheads	�325,000
Total fixed costs	�1,625,000
Variable costs
Variable cost per unit	�8.00
Mark-Up
Mark-up % required	35%
Budgeted sale volumes (units)	500,000

Prices are set using variable costing by determining a target contribution per unit. This reflects:

• Variable costs per unit

• Total fixed costs

• The desired level of target profit (i.e. contribution less fixed costs)

The variable/marginal costing method can be illustrated using the same data used further above:

• Assume that the selling price per unit is £12

• Variable costs per unit are £8

• The contribution per unit is, therefore, £4 (£12 less £8)

What is the break even volume for the business?

• Total fixed costs are £1,625,000

• To achieve break-even, therefore, the business needs to sell at least 406,250 units (each of which produces a contribution of £4)

Looked at another way, what would be the required sales volume to generate a profit of £250,000?

• Total contribution required = total fixed costs + required profit

• Total contribution = £1,625,000 + £250,000 = £1,875,000

• Contribution per unit = £4

• Sales volume required therefore = 468,750 (£1,875,000 / £4)

The advantages of using a variable/marginal costing method for pricing include the following:

• Good for short-term decision-making;

• Avoids having to make an arbitrary allocation of fixed costs and overheads;

• Focuses the business on what is required to achieve break-even

However, there are some potential disadvantages of using this method:

• There is a risk that the price set will not recover total fixed costs in the long term. Ultimately businesses must price their products that reflects the total costs of the business;

• It may be difficult to raise prices if the contribution per unit is set too low

Sumber :tutortuyu

Harga - Strategi Penetrasi

strategi penetapan harga - harga penetrasi

Harga Penetrasi melibatkan penetapan harga yang lebih rendah, bukan lebih tinggi untuk mencapai besar, jika tidak pangsa pasar dominan.

Strategi ini paling sering digunakan bisnis yang ingin memasuki pasar baru atau membangun pangsa pasar yang relatif kecil.

Ini hanya akan mungkin di mana permintaan untuk produk diyakini sangat elastis, yaitu permintaan adalah harga - sensitif dan baik pembeli baru akan tertarik, atau pembeli yang ada akan membeli lebih banyak produk sebagai hasil dari harga rendah.

Strategi harga penetrasi yang sukses dapat menyebabkan volume penjualan besar / pangsa pasar dan biaya sehingga lebih rendah per unit.  Efek ekonomi baik skala dan memimpin pengalaman untuk biaya produksi rendah, yang membenarkan penggunaan strategi harga penetrasi untuk mendapatkan pangsa pasar.  Strategi penetrasi yang sering digunakan oleh perusahaan yang perlu untuk menggunakan sumber daya cadang ( misalnya kapasitas pabrik ).

Strategi harga penetrasi juga dapat mempromosikan produk gratis dan tawanan.  Produk utama dapat harga dengan rendah mark- up untuk menarik penjualan ( bahkan mungkin kehilangan - pemimpin ).  Pelanggan kemudian dijual aksesoris ( yang sering hanya cocok produk utama pabrik ) yang dijual dengan mark up yang lebih tinggi.

Sebelum menerapkan strategi harga penetrasi, pemasok harus yakin bahwa ia memiliki kemampuan produksi dan distribusi untuk memenuhi peningkatan permintaan diantisipasi.

Potensi Kerugian paling jelas menerapkan strategi harga penetrasi adalah kemungkinan bersaing pemasok berikut ini sesuai dengan mengurangi harga mereka juga, sehingga meniadakan keuntungan dari harga berkurang ( jika harga cukup dibedakan dampak merugikan ini mungkin berkurang ).

Kelemahan potensial kedua adalah dampak dari harga berkurang pada gambar dari korban, terutama di mana pembeli mengasosiasikan harga dengan kualitas.

Versi Bahasa Inggris

pricing strategies - penetration pricing

Penetration pricing involves the setting of lower, rather than higher prices in order to achieve a large, if not dominant market share.

This strategy is most often used businesses wishing to enter a new market or build on a relatively small market share.

This will only be possible where demand for the product is believed to be highly elastic, i.e. demand is price-sensitive and either new buyers will be attracted, or existing buyers will buy more of the product as a result of a low price.

A successful penetration pricing strategy may lead to large sales volumes/market shares and therefore lower costs per unit. The effects of economies of both scale and experience lead to lower production costs, which justify the use of penetration pricing strategies to gain market share. Penetration strategies are often used by businesses that need to use up spare resources (e.g. factory capacity).

A penetration pricing strategy may also promote complimentary and captive products. The main product may be priced with a low mark-up to attract sales (it may even be a loss-leader). Customers are then sold accessories (which often only fit the manufacturer’s main product) which are sold at higher mark-ups.

Before implementing a penetration pricing strategy, a supplier must be certain that it has the production and distribution capabilities to meet the anticipated increase in demand.

The most obvious potential disadvantage of implementing a penetration pricing strategy is the likelihood of competing suppliers following suit by reducing their prices also, thus nullifying any advantage of the reduced price (if prices are sufficiently differentiated the impact of this disadvantage may be diminished).

A second potential disadvantage is the impact of the reduced price on the image of the offering, particularly where buyers associate price with quality.

Sumber: tutortuyu

Harga - Strategi Perluasan

strategi penetapan harga - harga expansionistic

Harga Expansionistic adalah bentuk yang lebih berlebihan harga penetrasi dan melibatkan menetapkan harga sangat rendah bertujuan untuk menciptakan pasar massa, mungkin dengan mengorbankan pemasok lain.

Dalam strategi ini, produk menikmati elastisitas permintaan harga tinggi sehingga penerapan harga yang rendah menyebabkan peningkatan yang signifikan dalam volume penjualan.

Strategi harga Expansionistic dapat digunakan oleh perusahaan mencoba untuk memasuki pasar baru atau internasional untuk produk mereka.  Biaya lebih rendah versi produk dapat ditawarkan dengan harga yang sangat rendah untuk mendapatkan pengakuan dan penerimaan oleh konsumen.  Versi yang lebih mahal Setelah penerimaan telah dicapai atau model dari korban dapat dibuat tersedia dengan harga lebih tinggi.

Kasus ekstrim dari harga expansionistic, di mana persembahan yang dibuat tersedia untuk pasar ( luar negeri ) dengan harga yang sebenarnya kurang dari biaya produksi dikenal sebagai dumping.  Praktek ini erat diteliti oleh pemerintah karena bisa memaksa produsen dalam negeri keluar dari undang-undang anti - dumping bisnis dan banyak negara telah berlaku.

Pasar yang mungkin manfaat dari strategi harga expansionistic termasuk orang-orang penerbit majalah dan surat kabar.  Dimana harga rendah ( tarif berlangganan tahunan ) menarik sejumlah besar pelanggan, penerbit dapat memperoleh manfaat dari tarif yang lebih tinggi bahwa mereka mampu untuk membebankan pengiklan untuk ' ruang ' iklan mereka.  ' klub ' Buku dan CD juga menggunakan expansionistic untuk menarik anggota baru.

Versi Bahasa Inggris 

pricing strategies - expansionistic pricing

Expansionistic pricing is a more exaggerated form of penetration pricing and involves setting very low prices aimed at establishing mass markets, possibly at the expense of other suppliers.

Under this strategy, the product enjoys a high price elasticity of demand so that the adoption of a low price leads to significant increases in sales volumes.

Expansionistic pricing strategies may be used by companies attempting to enter new or international markets for their products. Lower-cost version of a product may be offered at a very low price to gain recognition and acceptance by consumers. Once acceptance has been achieved more expensive versions or models of the offering can be made available at higher prices.

The extreme case of expansionistic pricing, where offerings are made available to the (overseas) market at a price that is actually less than the cost of production is known as dumping. This practice is closely scrutinised by governments since it can force domestic producers out of business and many countries have enacted anti-dumping legislation.

Markets that might benefit from expansionistic pricing strategies include those of magazine and newspaper publishers. Where low prices (annual subscription rates) attract a large number of subscribers, publishers can benefit from the higher rates that they are able to charge advertisers for their advertising ‘space’. Book and CD ‘clubs’ also use expansionistic to attract new members.