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ACCA PM定价：Demand curves
文章来源：ACCA官网
发布时间：2021-08-13 16:33
阅读：1116次
Section C(4)of the Performance Management syllabus deals with pricing decisions and this topic can be conveniently divided into two parts:
Theoretical approaches involving some relatively simple mathematics and microeconomics.These methods require accurate economic information about how a product’s sales volume is affected by its selling price.
Practical approaches which are likely to be more applicable to the many businesses that do not have the detailed economic information referred to above.
This article deals with the theoretical aspects of pricing and a second article deals with practical pricing.
Demand curves
Demand curves show the relationship between the price per unit of a product,P,and the quantity of units sold,Q.In your exam you will be dealing with demand curves which are simplified and which can be represented by straight rather than curved lines.
They are always drawn with Q on the horizontal axis and P on the vertical axis.For example,here is a table showing price and quantity and the corresponding demand curve:
The demand line slopes downwards showing that as the price decreases the quantity sold increases.You can see from both the table and the graph that for every$20 decrease in price,the quantity sold increases by 1,000 units
At a price of$180 all demand is extinguished and at a price of$0 a maximum of 9,000 units could be‘sold’.You might be able to see that at a price of$180 revenue will be zero as no items are sold.At a price of$0 revenue will also be zero as no charge is made for the products.
The revenue can also be plotted by calculating Price x Quantity at each level:
So,revenue rises then falls,hitting a maximum at between 4,000 and 5,000 units sold.
On the left-hand part of the revenue curve,as the selling prices fall from 160 to 140,to 120 etc and quantity sold rises from 1,000 to 2,000 to 3,000,revenue increases:the increases in quantity outweigh the decreases in price.In this area,demand is said to be elastic as a relatively small proportional decrease in price causes a relatively large proportional increase in volume and so revenue increases
On the right-hand part of the revenue curve,as the selling prices fall from 80 to 60,to 40 etc and quantity sold rises from 5,000 to 6,000 to 7,000,revenue decreases:the increases in quantity are outweighed the decreases in price being applied to all units.In this area,demand is said to be inelastic as a decrease in price causes a relatively small increase in volume and so revenue decreases.
The definition of the price elasticity of demand is:
It is usual to omit the minus signs so the two elasticities are 3.5 and 0.3.
If the price elasticity of demand is greater than 1 then demand is elastic.This is so on the left-hand part of the revenue curve.If the price elasticity of demand is greater than one then a drop in price is more than compensated by the increase in volume and revenue increases.【点击免费下载>>>更多ACCA学习相关资料】
If the price elasticity of demand is less than 1 then demand is inelastic.This is so on the right-hand part of the revenue curve.If the price elasticity of demand is less than one then a drop in price is not compensated by the increase in volume and revenue decreases.
If the elasticity of demand is exactly 1 then any change in price is precisely compensated for by an increase in volume and the revenue stays constant.This is what is happening at the small section at the very top the revenue curve.Where the line changes from increasing to decreasing.
翻译参考
需求曲线
需求曲线显示产品的每单位价格P与销售单位数量Q之间的关系。在您的考试中，您将处理简化的需求曲线，可以用直线而不是曲线表示。
它们总是以Q为横轴，P为纵轴。例如，这是一个显示价格和数量以及相应需求曲线的表格：
需求线向下倾斜，表明随着价格下降，销售量增加。您可以从表和图中看到，价格每降低20美元，销售量就会增加1,000件
在180美元的价格下，所有需求都消失了，在0美元的价格下，最多可以“出售”9,000件。您可能会看到，在180美元的价格下，收入为零，因为没有商品售出。以0美元的价格，收入也将为零，因为产品不收费。
还可以通过计算每个级别的价格x数量来绘制收入：
因此，收入先升后降，最高销量在4,000到5,000台之间。
在收入曲线的左侧部分，随着售价从160下降到140到120等，销售量从1,000上升到2,000到3,000，收入增加：数量的增加超过价格的下降。在这个领域，需求被认为是有弹性的，因为价格相对较小的比例下降会导致数量相对较大的比例增加，因此收入增加
在收入曲线的右侧，随着销售价格从80下降到60到40等，销售数量从5,000上升到6,000到7,000，收入下降：数量的增加超过了应用价格的下降给所有单位。在这个领域，需求被认为是缺乏弹性的，因为价格下降导致数量相对较小的增加，因此收入减少。
需求价格弹性的定义是：
通常省略减号，因此两个弹性为3.5和0.3。
如果需求的价格弹性大于1，则需求是有弹性的。收入曲线的左侧部分就是如此。如果需求的价格弹性大于1，则价格下降可以通过数量增加和收入增加来弥补。
如果需求的价格弹性小于1，则需求缺乏弹性。这就是收入曲线右侧的部分。如果需求的价格弹性小于1，则价格的下降不能通过数量的增加和收入的减少来补偿。
如果需求弹性恰好为1，那么价格的任何变化都可以通过数量的增加来精确补偿，并且收入保持不变。这就是收入曲线最顶端的一小部分正在发生的事情。线从增加到减少的地方。
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