Beruflich Dokumente
Kultur Dokumente
OLEH : Agia Tessa A Aulia Oktaviani R Domitianus Adhio Elvira Yuniarti Norita Rachman
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Tarif = UC norm + a
a = Konstanta : - Profit yang diharapkan - Kemampuan masyarakat - Kebijakan subsidi - Tarif pesaing
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Pricing Factors
Product/service costs Market factors Sales volume Competitors prices Competitive advantage Sensitivity Desired image
Economic conditions Business location Seasonal fluctuations Psychological factors Credit terms/purchase discounts Customers price
To capture market share or squeeze out a rival To give customers incentives or disincentives to use a product or a service
Zero percent financing for cars (incentive). Higher taxes on cigarettes (price driven dis-incentive).
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Pricing Strategy
Pricing Strategy
Penetration Pricing Low Price High Volume Strategi harga penetrasi adalah menentukan harga awal yang rendah serendah-rendahnya atau murah dengan tujuan untuk penetrasi pasar dengan cepat dan juga membangun loyalitas merek dari pada konsumen. - Contoh : Mass Market Product (Foods stuffs, household goods, etc.) - Suitable for products with long anticipated life cycles - May be useful if launching into a new market
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Pricing Strategy
Market Skimming High Price Low Volume Strategi skimming adalah penetapan harga dimana sebuah perusahaan mengenakan suatu harga pengenalan yang tinggi, sering kali disertai dengan promosi besar-besaran. - Suitable for products that have short life cycles or which will face competition at some point in the future - Contoh : Playstation, jewellery, digital technology, new DVDs, etc.
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Pricing Strategy
Value Pricing Price based on consumer perseption - Price set in accordance with customer perceptions about the value of the product/service - Examples include status products/exclusive products
Pricing Strategy
Loss Leader Sold below cost to attract sales elsewhere - Typical in supermarkets, e.g. at Christmas, selling bottles of gin at 3 in the hope that people will be attracted to the store and buy other things. - Purchases of other items more than covers loss on item sold.
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Pricing Strategy
Leader Pricing Strategi harga leader price adalah menetapkan harga lebih rendah daripada harga pasar / harga normal untuk meningkatkan omset penjualan / pembeli. - Contoh : biasanya ritel jenis hipermarket memberikan promosi harga yang lebih murah daripada harga normal.
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Pricing Strategy
Psychological Pricing
Used to play on consumer perceptions Menetapkan harga yang ganjil atau sedikit di bawah harga yang telah ditentukan dengan tujuan secara psikologis pembeli akan mengira produk yang akan dibeli lebih murah. - Contoh : Barang yang tadinya dihargai Rp. 100.000,- diubah menjadi Rp. 99.990,- di mana konsumen mungkin akan melihat 99.990 jauh lebih murah daripada Rp. 100.000,-.
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Pricing Strategy
Going Rate (Price Leadership)
Prices set following lead of rivals Penetapan harga produk baik barang maupun jasa diserahkan para pimpinan pasar / pemimpin pasar dan tidak menetapkan harga sendiri. - May follow pricing leads of rivals especially where those rivals have a clear dominance of market share - Contoh : banks, petrol, supermarkets, electrical goods find very similar prices in all outlets
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Pricing Strategy
Tender Pricing - Many contracts awarded on a tender basis - Firm (or firms) submit their price for carrying out the work - Purchaser then chooses which represents best value - Mostly done in secret
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Pricing Strategy
Price Discrimination Different Price, Same good/Service - Charging a different price for the same good/service in different markets - Requires each market to be impenetrable - Requires different price elasticity of demand in each market - Contoh : Prices for rail travel differ for the same journey at different times of the day
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Pricing Strategy
Destroyer Pricing/Predatory Pricing Aims to force out competitor - Deliberate price cutting or offer of free gifts/products to force rivals (normally smaller and weaker) out of business or prevent new entrants - Anti-competitive and illegal if it can be proved
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Pricing Strategy
Absorption/Full Cost Pricing - Full Cost Pricing attempting to set price to cover both fixed and variable costs - Absorption Cost Pricing Price set to absorb some of the fixed costs of production
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Pricing Strategy
Marginal Cost Pricing -> Marginal cost the cost of producing ONE extra or ONE fewer item of production -> MC pricing allows flexibility -> Particularly relevant in transport where fixed costs may be relatively high -> Allows variable pricing structure -> on a flight from London to New York providing the cost of the extra passenger is covered, the price could be varied a good deal to attract customers and fill the aircraft
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Pricing Strategy
Contribution Pricing Contribution = Selling Price Variable (direct costs) - Prices set to ensure coverage of variable costs and a contribution to the fixed costs - Similar in principle to marginal cost pricing
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Pricing Strategy
Target Pricing - Setting price to target a specified profit level - The target pricing method is used most often by public utilities, like electric and gas companies, and companies whose capital investment is high, like automobile manufacturers.
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Pricing Strategy
Cost-Plus Pricing
- Cost-plus pricing is the simplest pricing method. - The firm calculates the cost of producing the product and adds on a percentage (profit) to that price to give the selling price. - Calculation of the average cost (AC) plus a mark up - AC = Total Cost/Output
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Pricing Strategy
Influence of Elasticity - Any pricing decision must be mindful of the impact of price elasticity - The degree of price elasticity impacts on the level of sales and hence revenue - Elasticity focuses on proportionate (percentage) changes
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Pengertian BEP
Break Even Point (BEP) adalah suatu keadaan perusahaan dimana dengan keadaan tersebut perusahaan tidak mengalami kerugian juga perusahaan tidak mendapatkan laba sehingga terjadi keseimbangan atau impas. Hal ini bisa terjadibila perusahaan dalam pengoperasiannya menggunakan biaya tetap dan volume penjualannya hanya cukup untuk menutup biaya tetap dan biaya variable (Syarifuddin Alwi, 1990). Break Even Point (BEP) adalah suatu keadaan perusahaan dimana dengan keadaan tersebut perusahaan tidak mengalami kerugian juga perusahaan tidak mendapatkan laba sehingga terjadi keseimbangan atau impas. hal ini bisa terjadi bila perusahaan dalam pengoperasiannya menggunakan biaya tetap dan volume penjualannya hanya cukup untuk menutup biaya tetap dan biaya variable (Bambang Riyanto, 1995 ).
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KURVA BEP
Rp. TR
BEP
TC
JML.
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Adapun biaya tersebut meliputi: Gaji, Penyusutan, Asuransi, Sewa, Bunga Utang, Biaya kantor.
Jenis pengeluaran tertentu harus digolongkan sebagai biaya tetap hanya dalam rentang kegiatan yang terbatas. Rentang kegiatan yang terbatas ini disebut dengan rentang yang relevan. Total biaya tetap akan berubah di luar kegatan yangrelevan.
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Contoh :
Variable cost per case = Rp.1.000 Fixed cost per period = Rp.100.000 Rate per case = Rp. 2.400
100.000 Break even volume in units = -----------------------2.400 1.000 = 71,4 kasus
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Contoh :
Bila net income/profit diperhitungkan Asumsi net income = Rp. 6.000
100.000 + 6.000 Break even volume in units = -----------------------2.400 1.000 = 75,7 kasus
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(1-CO)F the portion of fixed cost (F) that is not paid by cost payers (CO) NI targeted net income CHxPi the weighted price paid by charge payers CHxPe the weighted price paid by fixed price payers (1-CO)V the net variable cost that remains after reflecting the proportion paid by cost payers
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Contoh perhitungan Pi :
10% pasien bayar = Rp. 2.400 (100%) 20% pasien bayar (90%xRp. 2.400)
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Contoh perhitungan keuntungan : Asumsi 96,4 kasus sbg break even volume
Pendapatan : Average cost = (100.000+96,4x1000)/96,4 = 2.037,34 20% x 96,4 x Rp. 2.037.34 = 39.279,92 40% x 96,4 x Rp. 2000 = 77.120,00 10% x 96,4 x Rp.2.200 = 21.208,00 10% x 96,4 x Rp.2.400 = 23.136,00 20% x 96,4x Rp. 2.160 = 41.644,80 202.388,72 Fixed cost = 100.000,00 Variable cost = 96,4 x 1.000 = 96.400,00 Net income (NI) = 5.988,72
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= 30%(2.240-1.000)+50%(2.040-1.000) = Rp.892 output bertambah satu unit maka profit naik Rp. 892 output berkurang satu unit maka prtofit turun Rp. 892
Berapa volume yang boleh berkurang sebelum profit turun Rp.2000?? (6000-2000) = volume change x 892 Volume change = 4.48 cases
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Rate-Setting Analysis
Price=Average cost+profit requirement+loss on fixed price patient NI (AC-Pe) x FP x Q Pi = AC + ---- + --------------------CHxQ CHxQ Q = total budgeted volume in units AC = average cost per units = F/Q +V
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The defined price must be increased to reflect write off due to discount, bad debts, or charity care Price = Pi /(1-write off percentage)
The write off percentage = (10%/30%)*(1-1) + (20%/30%)*(1-90%)=0,0667 Price = 2.240/(1-0,0667)= 2400
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TERIMA KASIH
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