市场营销学（英文版第15版）课件 app-03-Marketing by the Numbers

Marketing:AnIntroductionFifteenthEditionAppendix3MarketingbytheNumbersCopyright©2023,2020,2017PearsonEducation,Inc.AllRightsReservedObjectivesOutlineA.1Conductpricing,break-even,andmarginanalysis.A.2

Estimatedemand,developaproformaandactualprofit-and-lossstatement,andcalculatevariousmarketingperformancemeasures.A.3

Conductfinancialanalysesofmarketingtactics.AppendixOverviewAnintroductiontomeasuringmarketingfinancialanalysisBuiltaroundahypotheticalmanufacturerofelectronicsproducts—WiseDomoticsThecompanyisintroducingadevicetocontrolsmartdevices---lighting,temperature,multimedia—athomeviatheinternetWiseDomotics’smarketingmanagersmustmakedecisionsbeforeandafterlaunch.AppendixOrganization(1of3)Theappendixisorganizedintothreesections,andtheWiseDomoticsscenarioisusedineachsection:1:Pricing,Breakeven,andMarginAnalysis

coverspricingconsiderations,andbreak-evenandmarginanalysisassessmentsthatwillguidetheintroductionofWiseDomotics’snewproductlaunchAppendixOrganization(2of3)2.DemandEstimates,theMarketingBudget,and MarketingPerformanceMeasures.discussionofestimatingmarketpotentialandcompanysales.themarketingbudget,asseeninaproformaprofit-and-lossstatementfollowedbytheactualprofit-and-lossstatement.discussionofmarketingperformancemeasures,tohelpmanagersdefenddecisionsfromafinancialperspective.AppendixOrganization(3of3)3.FinancialAnalysisofMarketingTactics.Thefinal sectionanalyzesthefinancialimplicationsofvarious marketingtactics,suchas:increasingadvertisingexpendituresaddingsalesrepresentativestoincreasedistributionloweringprice,orextendingtheproductline.Pricing,Break-Even,andMarginAnalysis(1of3)PricingConsiderations:demandandcosts.DeterminingCostsFixedcostsdonotvarywithproductionorsalesVariablescostsvarywiththelevelofproductionTotalcostsarethesumofthefixedandvariablecosts.SettingPriceBasedonCostsCost-pluspricingaddsastandardmarkuptothecostoftheproduct.UnitcostforWiseDomoticsPricing,Break-Even,andMarginAnalysis(2of3)RelevantcostsoccurinthefutureandvaryacrossalternativesSunkcosts:

pastcoststhatwillnotreoccurandshouldnotbeconsidered.Break-evenprice:thepriceatwhichunitrevenue(price)equalsunitcostandprofitiszero.ForWiseDomotics:break-evenprice--$145Pricing,Break-Even,andMarginAnalysis(3of3)Returnoninvestment(ROI)pricing:multiplyingthedesiredreturnoninvestmentbytheinvestmentandaddingittofixedcosts.IfWiseDomoticsdesiresa30%returnonaninitial$10millioninvestment:SettingPriceBasedonExternalFactors(1of2)SettingPriceBasedonExternalFactorsManufacturersdonotdeterminethefinalpricetoconsumers—retailersdo.WiseDomoticsusesitssuggestedretailpriceandresellermarginstodeterminethewholesalepriceSettingPriceBasedonExternalFactors

(2of2)Dollarmarkup:thedifferencebetweenacompany’ssellingpriceanditscosttomanufactureorpurchaseitValue-basedpricing:therightcombinationofqualityandgoodserviceatafairpriceMarkupchain:markupsusedbyfirmsateachlevelinachannelBreak-EvenandMarginAnalysisDeterminingBreak-EvenUnitVolumeandDollarSalesBreak-evenanalysisdeterminestheunitvolumeanddollarsalesneededtobeprofitablegivenaparticularpriceandcoststructureUnitcontribution:Theamountthateachunitcontributestocoveringfixedcosts—thedifferencebetweenpriceandvariablecostsDetermining“Break-Even”forProfitGoalsWhilebreak-evenanalysisisuseful,mostcompaniesaremoreinterestedinmakingaprofitDemandEstimates,theMarketingBudget,andMarketingPerformanceMeasuresMarketPotentialandSalesEstimatesCompaniesneedmoreinformationregardingdemandtoassessthefeasibilityofattainingneededsaleslevelsTotalmarketdemand:thetotalvolumeboughtbyadefinedgroupinadefinedareainadefinedperiodinadefinedenvironmentunderadefinedmarketingmixMarketingpotential:theupperlimitofmarketdemandMarketingPerformanceMeasures(1of4)TheProfit-and-LossStatementandMarketingBudgetAproformaprofit-and-lossstatementshowsprojectedrevenueslessexpensesandestimatestheprojectednetprofitforayearMarketingPerformanceMeasures(2of4)AnalyticRatiosOperatingratios:theratiosofselectedoperatingstatementitemstonetsalesGrossmarginpercentage:thepercentageofnetsalesremainingaftercostofgoodssoldthatcontributetooperatingexpensesandnetprofitbeforetaxesNetprofitpercentage:ThepercentageofeachsalesdollargoingtoprofitMarketingPerformanceMeasures(3of4)Operatingexpensepercentage:theportionofnetsalesgoingtooperatingexpenses—calculatedbydividingtotalexpensesbynetsalesInventoryturnoverrate:thenumberoftimesaninventoryturnsoverorissoldduringaspecifiedtimeperiodbasedoncosts,sellingprice,orunitsReturnoninvestment(ROI):measuresmanagerialeffectivenessandefficiencyMarketingPerformanceMeasures(4of4)MarketingProfitabilityMetricsMarketingROImeasuresthemarketingproductivityofamarketinginvestmentNetMarketingContribution(NMC)measuresmarketingprofitabilityMarketingreturnonsales:ThepercentofnetsalesattributabletothenetmarketingcontributionFinancialAnalysisofMarketingTacticsIncreaseAdvertisingExpendituresIncreaseDistributionCoverageWorkloadmethod:determiningsalesforcesizebasedontheworkloadrequiredandthetimeavailableforsellingDecreasePriceExtendtheProductLineCannibalization:oneproductsoldbyacompanytakesaportionofitssalesfrom