题目

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. 

A brand new game is about to be launched.  The game is unique and can only be played on the Star2000 gaming console, another one of the businesses products. 

Which of the following pricing strategies could be used to price the game?  Students are entitled to a small discount. 

Drag the correct options into the box below: 

 Penetration pricing

  Price skimming

  Complimentary product pricing

  Product line pricing

  Price discrimination

  Variable production cost + % 

Chapter5Pricingdecisions

The correct options are price skimming, complimentary product pricing and price discrimination. Without brand loyalty or a long shelf life then a strategy of penetration is unlikely to work.  Additionally the uniqueness of the product prevents low prices.  

多做几道

What objectives might the following not for profit organisations have? 

(a) An army                                                (d) A political party 

(b) A local council                                     (e) A college 

(c) A charity 

One of the objectives of a local government body could be 'to provide adequate street lighting throughout the area'. 

(a) How could the 'adequacy' of street lighting be measured? 

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How much does 'adequate' street lighting contribute to each of these aims? 

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and reduced crime? How much is too little? 

What general objectives of non profit seeking organisations are being described in each of the following? 

(a) Maximising what is offered 

(b) Satisfying the wants of staff and volunteers 

(c) Equivalent to profit maximisation 

(d) Matching capacity available 

A division with capital employed of $400,000 currently earns an ROI of 22%. It can make an additional investment of $50,000 for a five year life with nil residual value. The average net profit from this investment would be $12,000 after depreciation. The division's cost of capital is 14%. 

What are the residual incomes before and after the investment? 

The transfer pricing system operated by a divisional company has the potential to make a significant contribution towards the achievement of corporate financial objectives. 

Required 

Explain the potential benefits of operating a transfer pricing system within a divisionalised company. 

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