本文的主要内容是定价策略，除了上述所讨论的广泛的定价类别外，还可以采用不同的定价方法。以下讨论了撇脂定价:撇脂定价是指在初始阶段收取高价的定价方法。这样做是为了快速收回固定费用。一旦收回固定费用，价格就会降低，等于可变成本。这种定价策略是针对产品的非弹性需求而采用的。边际成本与平均成本交点以上的价格水平会导致超额利润(Faith & Edwin, 2014)。本篇美国会计学论文代写文章由美国论文人EducationRen教育网整理，供大家参考阅读。
Apart from the above discussed broad categories of pricing, different pricing methods may be employed. These have been discussed below:Skimming Pricing: this refers to the pricing method wherein high prices are charged at the initial stages. This is done in order to recover the fixed charges quickly. Once the fixed charges are recovered, the prices are reduced and made equal to variable cost. This kind of pricing strategy is employed in case of inelastic demand of the product. The price level above the intersection of marginal cost and average cost will result in abnormal profits (Faith & Edwin, 2014). However, as the prices are reduced to K, the profits will reduce. Ultimately, the markets prevailing in the market will be determined by the intersection of marginal revenue and marginal cost curves. These prices will prevail in the long run.
There are situations when firms produce more than one product and the same operations are performed. The pricing of the products is done such that the total cost is recovered but different pricing will be done. Different costing methods such as activity based costing and other tools are employed for this. However, in many cases, irrational approach is there in allocation of cost and thus arriving at the price. For example, the average cost is considered irrespective of the usage. The demand of the product in the market may also influence the pricing and improper allocation of cost. This aspect is the price discrimination. The price discrimination is also associated with the dual pricing wherein different pricing is considered in different markets. Thus consumers are charged differently in different markets for the same product. This is due to difference in elasticity of demand. The products that are highly elastic are priced lower while in case of high inelasticity, the prices are kept higher (Carbajal and Ely, 2016). There are three degrees of price discrimination. First degree is based on the assumption that the seller has understanding on the maximum that the consumer will be willing to pay. Thus the seller can maximize profit by keeping the prices to the highest level. In the second degree, the price varied as per the demand of the product. The discounts are given on bulk purchase. The third degree of price discrimination is related to sale of products at different prices to different customer segments.
These are certain pricing dilemmas that occur and in the long run can have substantial impact on the firms. However, keeping a rational approach will have benefits for the organization and lead to better price discovery and market development. Considering the three degrees of price discrimination, it is the benefit of market conditions that is taken by the producer. However deviating from the costing principles for keeping different prices can be quite negative for the firms (Teplická, 2015). This is to say that price discrimination driven by anomalies in costing will have adverse effect and may only be driven by market anomalies.
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