Cost push algorithm refers to calculating internal pricing according to the cost of each process. This is based on the product unit cost of each process, plus the expected profit to determine the internal pricing. ? Cost push algorithm is the first method to be considered in the internal pricing of amoeba. The cost is the actual consumption in the process of amoeba production and operation, which objectively requires compensation by selling goods to obtain income greater than its expenditure, and the excess is manifested as corporate profits. ?
The advantage of cost push algorithm is that the pricing method is simple and clear, based on ready-made data; On the premise of considering the reasonable profit of amoeba, the price of amoeba in the next process is more reasonable when the demand is large. In practice, amoeba can be priced by cost addition (that is, adding a certain addition rate on the basis of service cost). The disadvantages of this pricing method are: first, the relationship between market price and demand change is not considered; Second, it does not consider market competition; Third, it is not conducive to enterprises to reduce product costs.
Profit budget law
The profit budget law has determined the profit, and other pricing will be solved according to your own needs. Its advantage is that it pays more attention to the market and competitors. ? A certain profit target needs a certain target sales and target cost to maintain. Based on the profit target, the Amoeba organization makes a scientific budget for the profits of Amoeba in a certain period in the future through market investigation and prediction, comparing with the advanced level in the same industry and the best level of Amoeba. Business objectives, production or procurement costs, expenses, taxes and expected benefits based on Amoeba; In order to pursue the optimization of economic benefits, realize the expected return on investment, expand market share and maintain business. , determine the reasonable product price. ?
When determining the profit target, based on the historical data of Amoeba, according to the forecast of future development, by studying the relationship between product variety, structure, cost, production and sales quantity and price and its influence on profit, combined with the market economy dynamics, long-term development planning of enterprises and other related information, it should be determined on the basis of repeated discussion and demonstration to ensure the optimization of profit in this period. ?
Transferable method
The negotiable method refers to the price reached by amoeba through negotiation on the principle of fairness and voluntariness, which is generally between the market price and the cost price. ? The negotiation method is based on the external market price, with reference to the price of similar transactions between amoebas or between amoebas and unrelated third parties. * * * Determine a mutually acceptable price as the internal transfer price through negotiation. The negotiation method is based on the independent pricing of amoeba, and fully considers the overall interests of the enterprise and the interests of both the supply and demand sides. At the same time, the autonomy of the person in charge of amoeba was retained, and the management talents of amoeba were trained. ? If this method is used properly, it will play a great role. However, in practice, due to the differences in quality, quantity, trademark, brand and even the level of market economy, it is difficult to directly compare with the market price. ?
The advantage of transferable mode is relatively high efficiency, which is conducive to maximizing the overall interests of enterprises. The negotiable method mainly has two shortcomings: first, the performance index may be distorted by the negotiation skills of the person in charge of Amoeba; Second, negotiations will consume a lot of time and resources. ?
Market reference method
Under the condition of perfect competition, refer to the market price, let all pricing parties know fairly well, and finally price according to the market price. The market price method can be used to solve the possible conflicts between amoebas. The production of amoeba has the right to choose whether its products are transferred internally or sold to the external market, and the purchase of amoeba also has the right to decide independently. ? Market-based internal pricing takes the price of products or paid services in the market as the internal price, which is suitable for higher-level amoeba who can sell products and buy products from the market. On the basis of market investigation, enterprises should try to be equal to or lower than the average market price of the product or service with reference to the pricing in the market. ? The market reference method is characterized by flexible and effective use of price differences. For the same product with the same average cost, the price changes with the change of market demand, which is not directly related to the cost factor. ? If it deviates from the market price, the profit of amoeba will be reduced. Market price is objective and can reflect the basic requirements of responsibility accounting, but it is easy to fluctuate, which affects the accuracy and reliability of market price. Even some products have no market price as a reference, and the market price as an internal transaction price has great restrictions. ? In a word, the internal pricing of amoeba cannot be rigidly adhered to one pricing method. Combined with the actual situation of enterprises and amoeba organizations, we should adopt a variety of complementary pricing methods to better adapt to the internal and external markets of enterprises. ? No matter which pricing method, if it is absolutely standard, especially when it is divided into secondary amoeba, if it is primary amoeba, the market reference method will be adopted. If it is internal, it is necessary to adopt another pricing method. Of course, no matter what kind of internal pricing method, the basic starting point is: first, the statistical caliber of amoeba should be consistent; Second, the reward is calculated and has no direct relationship with the income of amoeba.