Advanced na Konsepto at Applications
May mga mas complex na situations sa business na kailangan mo ring maintindihan. Ang trade discount ay para sa wholesalers base sa volume, habang cash discount ay para sa early payment.
Example: 15% trade discount plus 2% cash discount. Original price P100,000. After trade discount = P85,000. After cash discount = P83,300. Total effective discount = 16.7%.
Sa break-even analysis, formula ay: Fixed Costs ÷ SellingPrice−VariableCostperUnit. Bakery example: P30,000 fixed costs, P80 cost per cake, P150 selling price. Break-even = 30,000 ÷ 70 = 429 cakes monthly.
Business Insight: Seasonal pricing strategy ay common - mas mataas ang markup during high demand seasons!
Sa competitive market, kailangan mo i-balance ang profit margin at competitive pricing. Hindi pwedeng sobrang taas ng markup mo kung may mas murang competitor.