Chapter 12Pricing Decisions and Cost Management定價決策及成本管理定價決策及成本管理Learning Objective 1Discuss the three majorinfluences on pricing decisions描述影響定價之三種主要因素描述影響定價之三種主要因素定價決策之主要影響因素定價決策之主要影響因素Major Influences on Pricing Decisions1.Customers,Competitors and Costs.顧客、競爭者及成本。顧客、競爭者及成本。2.Time horizon of pricing decisions.定價決策之時間長度。定價決策之時間長度。Customers,Competitors and Costs顧客、競爭者及成本顧客、競爭者及成本Customers influence prices throug htheir effect on demand.顧客以其需求來影響價格顧客以其需求來影響價格。Competitors influence prices through
