管理會計英語培訓課程(ppt 45頁)

管理會計英語培訓課程目錄：
一、Role Of Product Costs In Pricing And Product Mix Decisions
二、Role of Product Costs
三、Short-term and Long-term Pricing Considerations
四、Ability To Influence Prices
五、Price Takers
六、Short-Term Decisions for Price Takers
七、Example - Garment Manufacturer
八、The Impact Of Opportunity Costs
九、Short-Term Pricing Decisions for Price Setters
十、Determining a Bid Price
十一、Available Surplus Capacity
十二、No Available Surplus Capacity
十三、Long-Term Pricing Decisions for Price Setters
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管理會計英語培訓課程內容提要：
Role Of Product Costs In Pricing And Product Mix Decisions：
Understanding how to analyze product costs is important for making pricing decisions:
Managers make decisions about establishing or accepting a price for their products
Even when prices are set by the market and the firm has little or no influence on product prices, management still has to decide the best mix of products to manufacture and sell
Role of Product Costs：
Product cost analysis is also significant when a firm is deciding how best to deploy marketing and promotion resources
How much commission (or how many other incentives) to provide the sales force for different products
How large a discount to offer off list prices

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