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How to price amoeba units?
Pricing method:
1) The transaction pricing method between business divisions is equivalent to two independent enterprises, which can directly refer to the market pricing.
2) There are six pricing methods for intra-division transactions, including:
(1) transaction negotiation pricing method. When using this pricing method, if there is a market reference, you can refer to the market. If there is no market price for reference, both parties need to negotiate.
(2) Market transaction pricing method. The principle of market transaction pricing method between the same departments is the same, that is, pricing is based on market price.
(3) Historical ratio pricing method. That is, before pricing, look at the cost, sales volume and profit of the business unit in the previous business process and calculate the percentage.
(4) Price inversion method. The usual practice is to work out our cost first and set the sales volume according to the cost. On the contrary, the backward selling price method is a pricing method that first determines the selling price and then carries out the cost budget.
(5) Absolute commission (profit) pricing method. Adopting this method is the method of pricing according to a certain commission ratio. (Source |: Hong Kong Humanities Beverly)
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