ACCA PM定价:Marginal revenue
文章来源:ACCA官网
发布时间:2021-08-13 16:37
阅读:1120次

Marginal revenue
Associated with the elasticity of demand is the concept of marginal revenue,which is the change in revenue when one extra unit is sold.If figures for one extra unit are unavailable the marginal revenue for(say)10,100 or 1,000 extra units can be used instead.
If you look again at the revenue curve,you can see that on its left side,revenue is increasing as more units are sold.The marginal revenues will be positive here.At the earlier,steep part of the curve,revenue is increasing quickly as each extra 1,000 units are sold:marginal revenue will be high.The steepness declines as you move along the curve until at the top the marginal revenue will be zero(no change in revenue)then the revenue line starts to fall meaning that for each 1,000 units revenue decreases and marginal revenue is negative.
High positive marginal revenue implies a high price elasticity of demand.A negative marginal revenue implies a low elasticity of demand.
The marginal revenues can be worked out from the table as follows:
The marginal revenue is obtained by calculating the increase in revenue for each increment in volume.Thus at 4,000,the marginal revenue,MR=400–360=40.
You will see that MR starts large and positive,decreases,then turns negative indicating that as more units are sold revenue actually decreases because the drop in price needed to sell more units outweighs the extra units sold.
翻译参考
边际收益
与需求弹性相关的是边际收益的概念,即多售出一单位时收益的变化。如果无法获得一个额外单位的数字,则可以使用(例如)10、100或1,000个额外单位的边际收入来代替。【点击免费下载>>>更多ACCA学习相关资料】
如果您再次查看收入曲线,您会发现在其左侧,收入随着销售量的增加而增加。这里的边际收入将为正。在曲线的较早、陡峭部分,随着每售出1,000件产品,收入迅速增加:边际收入将很高。当您沿着曲线移动时,陡度会下降,直到在顶部边际收入为零(收入没有变化),然后收入线开始下降,这意味着每1,000单位收入减少,边际收入为负。
高正边际收益意味着需求的高价格弹性。负边际收益意味着需求弹性低。
边际收入可以从表中计算如下:
边际收益是通过计算每增加一个数量的收益增加来获得的。因此,在4,000时,边际收入MR=400–360=40。
您将看到MR开始大且为正,然后下降,然后变为负数,这表明随着销售更多单位,收入实际上会下降,因为销售更多单位所需的价格下降超过了销售的额外单位。
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Dyson

FRM持证人,工商银行、中国银行等9家特约金融讲师,平安大学特聘讲师。从金融一线转型教育行业,从事金融证书培训超过近10年。 讲课清晰、有激情,能抓重点,能让学员集中注意力跟进课程进度,达到优化学习效果的目的,被学生称为“戴神”,在讲课过程中能结合实例加深学员对于知识点的理解。讲得好又负责。已经培育出数十位优秀学员。
