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  2. Pricing strategies - Wikipedia

    en.wikipedia.org/wiki/Pricing_strategies

    Pricing strategies determine the price companies set for their products. The price can be set to maximize profitability for each unit sold or from the market overall. It can also be used to defend an existing market from new entrants, to increase market share within a market or to enter a new market.

  3. Price analysis - Wikipedia

    en.wikipedia.org/wiki/Price_analysis

    Price analysis is the study of how a price relates to other things such as product demand. Its specific meaning varies in contexts such as marketing and general business. Key Aspects of Price Analysis. Demand and Supply: Understanding how the price of a product influences its demand and supply in the market. Higher prices may reduce demand but ...

  4. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...

  5. Pricing - Wikipedia

    en.wikipedia.org/wiki/Pricing

    Pricing is the process whereby a business sets and displays the price at which it will sell its products and services and may be part of the business's marketing plan. In setting prices, the business will take into account the price at which it could acquire the goods, the manufacturing cost, the marketplace, competition, market condition ...

  6. Cost benchmarking - Wikipedia

    en.wikipedia.org/wiki/Cost_Benchmarking

    Cost benchmarking is the measurement, refinement and analysis of one's Cost of Goods Sold (COGS) when compared to market peers. Cost benchmarking identifies competitiveness of pricing in industry terms, highlighting best in class [1] pricing and subsequently showing areas for competitive pricing improvement. Cost benchmarking is a valuable tool ...

  7. Target costing - Wikipedia

    en.wikipedia.org/wiki/Target_costing

    Target costing. Target costing is an approach to determine a product's life-cycle cost which should be sufficient to develop specified functionality and quality, while ensuring its desired profit. It involves setting a target cost by subtracting a desired profit margin from a competitive market price. [1] A target cost is the maximum amount of ...

  8. Value-based pricing - Wikipedia

    en.wikipedia.org/wiki/Value-based_pricing

    Value-based pricing. Value-based price, also called value-optimized pricing or charging what the market will bear, is a market-driven pricing strategy which sets the price of a good or service according to its perceived or estimated value. [1] The value that a consumer gives to a good or service, can then be defined as their willingness to pay ...

  9. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break-even_point

    The Break-Even Point. The break-even point (BEP) in economics, business —and specifically cost accounting —is the point at which total cost and total revenue are equal, i.e. "even". In layman's terms, after all costs are paid for there is neither profit nor loss. [1][2] In economics specifically, the term has a broader definition; even if ...