Optimizing Pricing Decisions in the Face of Evolving Business Dynamics: A Theoretical Exploration

نوع المستند : المقالة الأصلية

المؤلف

جامعة أسيوط، كلية التجارة، قسم المحاسبة

المستخلص

This research explores the various pricing approaches employed by enterprises and the factors influencing their pricing decisions. The study investigates three main pricing approaches: cost-based pricing, competition-based pricing, and customer value-based pricing. Each approach is analyzed in terms of its advantages, disadvantages, and suitability for different market conditions. Additionally, the research discusses the conditions under which each pricing approach is most effective, considering factors such as market structure, competition intensity, and product differentiation. The findings suggest that while cost-based pricing remains widely used, market-based approaches that incorporate competition and customer value are becoming increasingly important for enterprises seeking to achieve competitive advantage. The research concludes that pricing decisions in highly competitive markets, where pricing too low or too high can have adverse effects on profitability, should be made through an understanding of market dynamics and are formed by a combination of cost, competition, and customer value considerations. It also recommends the adoption of advanced management accounting techniques to improve the accuracy and objectivity of cost data.

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