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Lecture Managerial accounting for manages (4e) - Appendix A: Pricing products and services - TRƯỜNG CÁN BỘ QUẢN LÝ GIÁO DỤC THÀNH PHỐ HỒ CHÍ MINH

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The price elasticity of demand measures the degree to which the unit sales of a product or service are.. affected by a change in unit price.[r]

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PowerPoint Authors:

Susan Coomer Galbreath, Ph.D., CPA Charles W Caldwell, D.B.A., CMA Jon A Booker, Ph.D., CPA, CIA Cynthia J Rooney, Ph.D., CPA

Copyright © 2014 by The McGraw-Hill Companies, Inc All rights reserved.

Pricing Products and Services

Appendix A

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Learning Objective A-1

Compute the

profit-maximizing price of a

product or service using

the price elasticity of

demand and variable

cost.

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Elasticity of Demand

The price elasticity of demand measures the degree

to which the unit sales of a product or service are

affected by a change in unit price

Change

in Price

Change

in Price

versus

Change

in Unit Sales

Change

in Unit Sales

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Price Elasticity of Demand

change in price has little effect on the

number of units sold.

Example The demand for designer perfumes sold at cosmetic counters in department stores is relatively inelastic

Example The demand for designer perfumes sold at cosmetic counters in department stores is relatively inelastic

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Price Elasticity of Demand

change in price has a substantial effect

on the number of units sold.

Example The demand for gasoline is relatively elastic because if a gas station raises its price, unit sales will drop as customers seek lower prices

elsewhere

Example The demand for gasoline is relatively elastic because if a gas station raises its price, unit sales will drop as customers seek lower prices

elsewhere

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Price Elasticity of Demand

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Price Elasticity of Demand

Єd = ln(1 + % change in quantity sold)ln(1 + % change in price)

Natural log function

Price elasticity of

demand

Price elasticity of

demand

I can estimate the price elasticity of demand for a product or service using

the above formula

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Apple Almond

Price Elasticity of Demand

Suppose the managers of Nature’s Garden

believe that every 10 percent increase in the

selling price of its apple-almond shampoo will

result in a 15 percent decrease in the number

of bottles of shampoo sold Let’s calculate the

price elasticity of demand

For its strawberry glycerin soap, managers of

Nature’s Garden believe that the company will

experience a 20 percent decrease in unit

sales if its price is increased by 10 percent.

Suppose the managers of Nature’s Garden

selling price of its apple-almond shampoo will

of bottles of shampoo sold Let’s calculate the

price elasticity of demand

For its strawberry glycerin soap, managers of

Nature’s Garden believe that the company will

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Price Elasticity of Demand

Єd = ln(1 + % change in quantity sold)ln(1 + % change in price)

Єd = ln(1 + (-0.15))ln(1 + (0.10))

Єd = ln(0.85)ln(1.10) = -1.71-1.71

For Nature’s Garden apple-almond

shampoo.

Apple Almond

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Price Elasticity of Demand

Єd = ln(1 + % change in quantity sold)ln(1 + % change in price)

Єd = ln(1 + (-0.20))ln(1 + (0.10))

Єd = ln(0.80)ln(1.10) = -2.34-2.34

For Nature’s Garden strawberry glycerin

soap.

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