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ACCA Burying the Billable Hour phần 3

Trích dẫn cố định giá dự án sự tự tin và kinh nghiệm có thể trích dẫn một mức giá cố định trước khi dịch vụ được thực hiện cho thấy các khách hàng rằng công ty của bạn có nhiều kinh nghiệm và tự tin trong khả năng để thực hiện, một đặc điểm giá trị của khách hàng, ngay cả nếu chủ quan. Hãy tưởng tượng một hãng hàng không không trích dẫn vé máy bay trước khi chuyến bay, nhưng thay vì tính tiền theo phút. Làm thế nào bạn sẽ cảm thấy thế nào? Bạn. | What people really buy The marketing concept continued PAGE 19 THE DEATH OF COST-PLUS PRICING Both Peter Drucker s marketing concept and the Austrian School s subjective theory of value spell the death knell for the billable hour which is a derivative of cost-plus pricing. Contrary to what we were all taught in our cost accounting courses cost does not determine price in a free market. In fact cost may be the least important factor in determining a price at the margin except as a minimum . At first this appears to be a heretical statement however when analysed in the light of the two theories above it becomes self-evident. Here is the internal logic side-by-side of cost-plus pricing versus Value Pricing COST-PLUS PRICING Product Cost Price Value Customers VALUE PRICING Customers Value Price Cost Product Notice how Value Pricing completely reverses the order of the strategic decisions necessary in offering products and services to the marketplace. The traditional cost-plus theory starts with a product and asks How much does it cost us to produce this product The answer dictates the price which - it is hoped - is less than the perceived value to the customer. There are two pernicious effects from this mentality. First by merely inflating your overheads you can increase your firm s revenue - a very perverse incentive given re-engineering benchmarking business model innovation and other management theories designed to achieve more with less. This is the main reason cost-plus pricing has died in defence contracts construction and most other industries and never really applied to intellectual capital endeavours . Second your customers don t care about your internal costs nor do they care about how much money you want to earn recall your DNI in the formula for your standard hourly rate . It is not the customer s duty to provide us with a DNI. It What people really buy The marketing concept continued PAGE 20 is rather our job to provide a service that is so good they .