Harga - Metode Pengembalian Investasi

 " pengembalian investasi " metode penentuan harga menentukan harga produk berdasarkan tingkat pengembalian pada jumlah investasi dalam suatu produk:

Perhitungan adalah sebagai berikut :

Unit Price	Total costs (fixed and variable) + (% return x Investment)
	Budgeted sales volume

Perhitungan ini dapat digambarkan dengan menggunakan contoh berikut:

Willowbrook Limited telah mengembangkan sebuah produk baru yang disebut " Eternal Flame " - sebuah pemanas metana bertenaga untuk digunakan dalam bangunan industri Willowbrook memerlukan pengembalian modal investasi sebesar 25 % per tahun Harga penjualan untuk Eternal Flame harus ditetapkan..  menggunakan kembali target pada metode investasi Informasi tambahan berikut ini. telah disediakan:

Budgeted sales volume	25,000 units
Variable production cost per unit	�45
Fixed production cost per unit	�25
Other annual fixed costs (overheads etc.)	�550,000
Investment in new machinery to produce the Eternal Flame	�350,000
Period over which investment in new machinery to be written off	4 years
Research and development costs for the Eternal Flame	�225,000
The total investment in the Eternal Flame is (New machinery + R&D costs)	�575,000
The required annual profit = �575,000 x 25%	�143,750
Total annual costs can be calculated as follows:
Production costs per unit (�45 + �25) x 25,000 units	�1,750,000
Annual depreciation on new machinery (�350,000 / 4)	�87,500
Other annual fixed costs	�550,000
Total annual costs	�2,387,500
Total required annual revenue = total annual costs + required annual profit	�2,531,250
Unit price (total required revenue / budgeted sales volume	�101.25

Penggunaan kembali ditargetkan pada investasi untuk menentukan harga memiliki keuntungan sebagai berikut:

- Konsisten dengan ukuran kinerja lain - misalnya  Pengembalian Investasi

- Sebuah metode yang cocok untuk pemimpin pasar yang dapat menetapkan harga yang pesaing ikuti

- Sebuah metode harga yang relevan untuk produk baru - terutama yang memiliki investasi yang besar.

Metode ini, bagaimanapun, memiliki beberapa kelemahan:

- Dengan produk-produk baru, ada ketidakpastian yang melekat tentang apa volume penjualan yang dicapai akan - yang pada gilirannya akan dipengaruhi oleh harga yang dipilih

- investasi Beberapa mungkin umum untuk beberapa produk atau kelompok produk ( misalnya ekstensi ke pabrik; investasi fasilitas pengembangan baru) Hal ini menimbulkan pertanyaan tentang bagaimana untuk membagi investasi antara produk..

Versi Bahasa Inggris

pricing - return on investment method

The "return on investment" pricing method determines the price of a product based on the target return on the amount invested in a product:

The calculation is as follows:

Unit Price	Total costs (fixed and variable) + (% return x Investment)
	Budgeted sales volume

This calculation can be illustrated using the following example:

Willowbrook Limited has developed a new product called the "Eternal Flame" - a methane-powered heater for use in industrial buildings.� Willowbrook requires a return on invested capital of 25% per annum.� The sales price for the Eternal Flame should be set using a target return on investment method.� The following additional information has been provided:

Budgeted sales volume	25,000 units
Variable production cost per unit	�45
Fixed production cost per unit	�25
Other annual fixed costs (overheads etc.)	�550,000
Investment in new machinery to produce the Eternal Flame	�350,000
Period over which investment in new machinery to be written off	4 years
Research and development costs for the Eternal Flame	�225,000
The total investment in the Eternal Flame is (New machinery + R&D costs)	�575,000
The required annual profit = �575,000 x 25%	�143,750
Total annual costs can be calculated as follows:
Production costs per unit (�45 + �25) x 25,000 units	�1,750,000
Annual depreciation on new machinery (�350,000 / 4)	�87,500
Other annual fixed costs	�550,000
Total annual costs	�2,387,500
Total required annual revenue = total annual costs + required annual profit	�2,531,250
Unit price (total required revenue / budgeted sales volume	�101.25

The use of a targeted return on investment to determine price has the following advantages:

- Consistent with other performance measures - e.g. Return on Investment

- A suitable method for market leaders which are able to set a price which competitors follow

- A relevant pricing method for new products - particularly those which have a substantial investment.

The method does, however, have some disadvantages:

- With new products, there is an inherent uncertainty about what the achieved sales volume will be - which in turn will be influenced by the price chosen

- Some investment may be common to several products or product groups (e.g. an extension to a factory; investment in new development facilities).� This raises the question of how to apportion investment amongst products.