F17 -Transfer Pricing and Pricing_in_practice

F17 -Transfer Pricing and Pricing_in_practice - Managerial...

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Managerial Economics HA Velkommen til F17 Transfer pricing og Pricing in practice 1 HA CBS ME 2010-2011
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Transfer Pricing Er centralt, når virksomheder producerer decentralt og disse decentrale enheder har egne omkostnings- og profitcentre som en ledelsesforudsætning. Interne afregningspriser (= Transfer prices) imellem afdelinger anvendes som ledelsesværktøj. Herved kommer FC og endog profit let til at indgå i de interne afregningspriser – for alle vil præstere et godt ledelsesresultat. Og er der også et eksternt marked – så er HA CBS ME 2010-2011 2
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Transfer Pricing HA CBS ME 2010-2011 3 3 situationer: 1. Uden eksternt marked. 2. Med eksternt marked i form af fuldkommen konkurrence. 3. Med eksternt marked i form af en faldende efterspørgselskurve (uperfekt marked).
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Transfer Pricing uden eksternt marked HA CBS ME 2010-2011 4 MC = MCp + MCm MCp MCm Dm MRm Pm MRm = MC Dp = MRp = Pt MC p = MC af Intermediate Good MC m = andre prod.omk Transfer Price = Pt =MCp Q Pm
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HA CBS ME 2010-2011 5 Transfer Pricing eksternt marked med fuldkommen konkurrence Transfer Price = Pt = Ext. price MC t = MC’ p af Intermediate Good = Pt = MC’p
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HA CBS ME 2010-2011 6 Transfer Pricing Eksternt marked med uperfekt konkurrence Transfer Price = Pt = $4 External Market Price = Pe = $6 MRm - MCm
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Prisdannelsens essentielle udfordring Nemt at glemme: “If the price is too high you lose sales. If the price is too low you can’t make money”. McKinsey Consulting HA CBS ME 2010-2011 7
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Prissætning i et større perspektiv Firmaer skaber i stigende grad værdier gennem immaterielle aktiver , disses kvalitet og den samlede værdi skabt for kunden. Eftersom købere har forskellige opfattelser af immaterielle værdier og services må prisen nødvendigvis være forskellig . At høste disse værdier kan være en langt mere kompliceret opgave end, at producere varen. Mekanismer til at høste dette ekstra udbytte er essentielt for bundlinjen. HA CBS ME 2010-2011
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Prisdannelsens udfordring Data mining er vigtig at få styr på : Markedet og kunderne Distributionskanaler og supply chain Konkurrenterne Industriens konkurrence-codex. “Worst-case” scenarer er en del af gamet : Parallelle markeder, Nye entries, Uetisk prisdannelse, Export/import, store firmaers reaktioner, store firmaers spilteori. HA CBS ME 2010-2011
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HA CBS ME 2010-2011 Investering Gevinst Omkostning Pris 1 Pris 2 Price Kvantitet Kvantitet 2 Kvantitet 1 Prisefterspørgsel for kaffe Prisfastsættelse – valget ”Højere dækningsbidrag pr. kop, og færre kopper; eller lavere dækningsbidrag og flere kopper Prisen er vagten mellem kvantitet og profit
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Hvor langt er (ny) prisdannelse? Hvordan prisfastsætter f.eks. dit flyselskab, bank, hotel dig? Eller din tandlæge, advokat eller fysioterapeut? Hvor store prisforskelle vil du acceptere?
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