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在我国推动管理会计发展的背景下,为使定价决策更加科学化、合理化和实时化,由杭州电子科技大学会计学院和传化集团共同组建的项目组提出并建立了动态定价系统。该系统主要根据传化股份原材料价格变化、顾客相关信息变化以及市场需求变动等因素进行产品销售价格的动态调整,综合了公司原有的成本传导系统和客户价值贡献系统。动态定价系统的内容包括定价流程设计、弹性计算、定价策略制定、定价模型和定价系统设计。
Under the background of promoting the development of management accounting in our country, in order to make pricing decisions more scientific, rational and real-time, a dynamic pricing system was proposed and established by the project team jointly established by Accounting School of Hangzhou Dianzi University and Chuanhua Group. The system mainly adjusts the dynamic adjustment of product sales price based on the factors such as the price changes of raw materials of transferring shares, the change of customer related information and the change of market demand, which integrates the company’s original cost conduction system and customer value contribution system. Dynamic pricing system includes the design of pricing process, flexible calculation, pricing strategy formulation, pricing model and pricing system design.