Diapositive 1

CHAPITRE II
LA POLITIQUE DU
PRIX
SECTION 1 D
Dfinition du prix
SECTION 2 La Fixation du
prix

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Diapositive 2

CHAPITRE II LA POLITIQUEDU
PRIX

Le prix constitue la traduction

conomique de la valeur d'un produit
sur un march
march. Il repr
reprsente, pour le
consommateur, un sacrifice ou au
moins une contrepartie aux
satisfactions qu'il attend du produit.

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Diapositive 3

SECTION 1 D
Dfinition du prix

Le prix est la quantit

quantit d'argent
ncessaire pour acqu
acqurir une
quantit
quantit dfinie d'un bien ou d'un
service. Il est l'expression montaire
de la valeur de toutes les
caract
caractristiques d'un produit

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Diapositive 4

SECTION 1 D
Dfinition du prix
Il est l'expression mon
montaire de la
valeur de toutes les caract
caractristiques
d'un produit.

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Diapositive 5

SECTION 1 D
Dfinition du prix
C'est dire
Des caract
caractristiques techniques,
objectives,
Des caract
caractristiques commerciales:
packaging, lieu de vente, garantie..
Des services: conseils d'utilisation,
facilit
facilits de livraison, de
rapprovisionnement, d'emploi,
d'
d'change, de maintenance..
Des caract
caractristiques subjectives : images
du produit, de la marque, de l'entreprise..

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Diapositive 6

SECTION 1 D
Dfinition du prix
Les d
dcisions relatives au prix d'un
produit
vont,
n
ncessairement
influencer la vie de ce produit ainsi
que celle de l'entreprise

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Diapositive 7

SECTION 1 D
Dfinition du prix
L'entreprise n'est pas toujours
libre de fixer les prix: il existe des
contraintes
l
ou
de
lgales
concurrences qui l'empche de sortir
des fourchettes de prix.

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Diapositive 8

SECTION 1 D
Dfinition du prix

Les r
rglements l
lgales des prix: il
existe des produits dont les prix sont
fixes par la loi et qui n'ob
n'obissent pas
la concurrences exemples
Le pouvoir des firmes concurrentes:
l'entreprise est oblig
oblige de s'aligner
sur les prix des soci
socits leader pour
viter ou stopper une guerre des
prix.

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Diapositive 9

SECTION 2 La Fixation du prix

Pour fixer leurs prix de vente, les

dcideurs
doivent
prendre
en
consid
leurs
co
de
considration
cots
productions,
la
demande,
la
concurrence et l'environnement

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Diapositive 10

SECTION 2 La Fixation du prix

L'approche par les co

cots
La fixation des prix partir de la
demande
La concurrence et la fixation des
prix
La modulation du prix

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Diapositive 11

1 - L'approche par les co

cots

La fixation des prix partir des co

cots
est facilit
facilit par la disponibilit
disponibilit et le
caract
caractre objectif des informations
comptables sur les co
cots
Le prix doit couvrir les co
cots
variables plus les frais fixes

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Diapositive 12

1 - L'approche par les co

cots
Il existe 2 m
mthodes de fixation des
prix par les co
cots.

Le full costing:
costing:
Le direct costing:
costing:

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Diapositive 13

1 - L'approche par les co

cots

Le full costing:
costing: cette m
mthode
consiste calculer le prix de revient
unitaire complet (co
(cots variables +
frais fixes) et d'y ajouter un montant
donn
donne de marge nette

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Diapositive 14

1 - L'approche par les co

cots

Le direct costing:
costing: la fixation du prix
va sa faire en ajoutant aux cots
variables une marges couvrant les
frais de structures et permettant de
dgager un b
bnfice (marge sur
co
cots variables).

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Diapositive 15

1 - L'approche par les co

cots

La subdivision des co
cots en co
cots
variables et fixes permet d'expliquer
le concept de point mort
Le point mort ou seuil de rentabilit,
est le volume n
ncessaire pour obtenir
l'
l'quilibre entre les co
cots et les
recettes et donc ne plus tre en
perte.

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Diapositive 16

2 - La fixation des prix partir

de la demande

Le
prix est aussi considr par
le
consommateur comme tant un lment
d'information pour la dtermination de sa
demande. Ce consommateur va donc prendre
en consid
considration le concept prix pour
dterminer la quantit
quantit acheter.

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Diapositive 17

2 - La fixation des prix partir

de la demande
2.1 L'
L'lasticit
lasticit de la demande:
demande:
2.2 Le prix d
dsignant la qualit
qualit
2.3 Le prix comme lment
d'information:
d'information:
2.4 Le prix et la segmentation du
march
march:

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Diapositive 18

2.1 L'
L'lasticit
lasticit de la demande
Face la contrainte du revenu et
un accroissement du prix, le
consommateur n'ach
n'achtera pas si le
prix d

passe
son
prix de r
d
rserve
(prix maximum qu'il est prt
payer).

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Diapositive 19

2.2 Le prix d
dsignant la qualit
qualit
le client peut supposer qu'un produit
qui a un prix lev
lev correspond un
produit de bonne qualit
qualit. Les prix les
plus bas sont rejeter car les produits
sont consid
considrer comme de mauvaise
qualit
qualit.

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Diapositive 20

2.3 Le prix comme lment

d'information
le prix est per
peru en fonction d'un syst
systme
de r
rfrence qui permet de classer le prix
dans une cat
catgorie subjective, comme
cher ou bon march
march.
Pour obtenir ce point de r
rfrence,
l'individu fait appel soit sa m
mmoire,
pour les prix payer ou observ
observs
ant
antrieurement, ou son environnement.

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Diapositive 21

2.4 Le prix et la segmentation du

march
Un march
march n'est pas toujours homogne. En
effet, certains clients cherchent le prix le plus
bas pour des produits basiques, d'autres
privil
privilgient un bon rapport qualit/prix alors
que d'autres encor acceptent de payer pour
des attributs sp
spcifiques, l'originalit
l'originalit ou la
nouveaut
nouveaut.

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Diapositive 22

3 - La concurrence et la fixation
des prix
L'approche souvent utilis
utilise par les
entreprises pour fixer le prix de leur
produit consiste se r
rfrer aux prix
des produits concurrents. Cette
approche peut prendre 3 formes
principales.

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Diapositive 23

3 - La concurrence et la fixation
des prix
3.1 Alignement sur le prix des produits
concurrents
3.2 Fixation du prix au dessus du prix
du march
march
3.3
3.3 Fixation du prix en dessous du
prix du march
march

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Diapositive 24

3.1 Alignement sur le prix des

produits concurrents
C'est ce que qu'on appel prix du
march
march.
Cette situation caract
caractrise les march
marchs
ou l'
l'lasticit
lasticit de la demande au prix
est tr
trs forte.

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Diapositive 25

3.2 Fixation du prix au dessus du

prix du march
Cette d
dmarche consiste non pas
s'aligner sur le prix des produits
concurrents, mais estimer quel est
l'
l'cart optimal tablir par rapport
eux, compte tenu des
caract
caractristiques du produit qu'on
vend et de la position qu'il occupe
sur le march
march.

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Diapositive 26

3.3
3.3 Fixation du prix en dessous du
prix du march
Cette situation caract
caractrise les
entreprises qui p
pntrent un march
march
pour la premi
premire fois et qui essaient
de faire conna
connatre les produits.

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Diapositive 27

4 - La modulation du prix

une entreprise est amen

amene, pour
accro
accrotre ou pour r
rgulariser ses
ventes, vendre un mme produit
des prix diff
diffrents selon les
modalit
modalits de la vente et/ou selon les
cat
catgories de clients.

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Diapositive 28

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Diapositive 29

conclusion

Pour la th
thorie conomique, le prix r
rsulte
de la confrontation entre lloffre et la
demande.Il est souvent consid
considr comme
une r
rsultante du march
march laquelle
lentreprise doit s
sadapter.
Dun autre ct
ct, la perception par le
consommateur du concept prix est tr
trs
complexe.
Les d
dcisions relatives aux prix sont donc
tr
trs complexes et doivent tre tudier
dune mani
manire tr
trs pr
prcise

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Diapositive 30

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Diapositive 31

Merci pour votre attention

et
Bonne chance

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