Cost estimation method

The cost estimation method refers to calculating internal pricing based on the cost of each process. This is based on the unit cost of the product for each process, plus expected profits to determine internal pricing. ?The cost estimation method is the first method that needs to be considered for internal pricing of Amoeba. Cost is the actual consumption incurred during the production and operation of amoeba. Objectively, it is required to be compensated through the sale of goods and to obtain income greater than its expenditure. The excess is represented as corporate profits. ?

The advantage of the cost estimation method is that the pricing method is simple and clear, based on ready-made data; on the premise of considering the reasonable profit of the amoeba, when the demand for amoeba in the next process is large, The price seems more reasonable. In practice, Amoeba can use the cost-plus method (that is, adding a certain markup rate to the service cost) to price. The disadvantages of this pricing method are: first, it does not consider the relationship between market price and demand changes; second, it does not consider market competition; third, it is not conducive to enterprises reducing product costs.

Profit budget method

The profit budget method has already determined the amount of profit, and other pricing can be solved according to individual needs. The advantage is that it pays more attention to the market and competitors. ?A certain target profit requires certain target sales and target costs to maintain. The Amoeba organization takes profit targets as its starting point, and based on scientific market surveys and forecasts, through market surveys, forecasts and comparisons with the advanced levels of the same industry and the best levels of this Amoeba, it will make predictions about what Amoeba will do in a certain period in the future. Make a scientific budget for the profits obtained. Determine reasonable product prices based on Amoeba's business objectives, production or purchase costs, expenses, taxes, and expected returns; with the goals of optimizing economic benefits, achieving expected return on investment, expanding market share, and maintaining business. . ?

When determining the target profit, it is necessary to base on the historical data of Benamoeba and the prediction of future development by studying the relationship between several variables such as product variety, structure, cost, production and sales quantity and price. The relationship and impact on profits are determined based on repeated discussions and verifications, combined with market economic dynamics, the company's long-term development plan and other relevant information, to ensure the optimization of profits in this period. ?

Negotiable method

Negotiable method refers to the price negotiated between amoebas based on the principle of fairness and voluntariness, which is generally between the market price and the cost price. ?The negotiable method is based on the external market price, with reference to the prices of similar transactions between amoeba or between amoeba and unrelated third parties, and finally negotiates to determine a price that both parties are willing to accept as an internal transfer. price. The negotiable method fully considers the overall interests of the enterprise and the interests of both supply and demand on the basis of each amoeba independently setting prices. At the same time, the autonomy of the person in charge of Amoeba is retained and Amoeba's management talents are cultivated. ?If this method is used properly, it will play a great role. However, in actual operation, direct comparison with market prices is difficult due to differences in quality, quantity, trademark, brand and even the economic level of the market. ?

The advantage of the face-to-face method is that it is more efficient and is conducive to maximizing the overall interests of the enterprise. The shortcomings of the face-to-face negotiation method mainly include two aspects: first, the performance indicators may be distorted by the negotiation skills of the amoeba leader; second, considerable time and resources will be spent during face-to-face negotiations. ?

Market reference method

Under the market conditions of perfect competition, refer to the market price so that the pricing parties have an idea, and finally set the price according to the market price. Using the market price method can resolve possible conflicts between amoeba. The production amoeba has the right to choose whether its products are transferred internally or sold to the external market, while the purchasing amoeba also has the right to decide independently. ?Market-based internal pricing is based on the price of products or paid services on the market as the internal price. It is suitable for higher-level amoeba that can sell products externally and purchase products from the market. Enterprises should, based on market research, refer to market pricing and try to be equal to or less than the average market price of the product or service.

?The characteristic of the market reference method is the flexible and effective use of price differences. For the same product with the same average cost, the price changes with changes in market demand and is not directly related to cost factors. ?If it deviates from the market price, the profits of the related amoeba will decrease. The market price is relatively objective and can reflect the basic requirements of responsible accounting. However, the market price is easy to fluctuate, and the accuracy and reliability of the market price are affected. Some products even do not have a market price as a reference, and the market price has great limitations as an internal transaction price. . ?In short, the internal pricing of amoeba cannot be limited to one pricing method. It must be combined with the actual situation of the enterprise and each amoeba organization and adopt a variety of complementary pricing methods to better adapt to the internal and external markets of the enterprise. ?No matter which pricing method is used, if it must be absolutely standard, it will be very difficult especially when classifying second-level amoeba. If the first-level amoeba is operated externally, the market reference method will be used. If it is for internal purposes, another pricing method must be adopted. Of course, no matter which internal pricing method is used, the basic starting points are: first, the statistical caliber of the amoeba must be consistent; second, the rewards are calculated and are not directly related to the income of the amoeba.