full cost pricing 和 cost-plus pricing 有区别吗

全成本定价和成本加成定价
全成本定价是指计算单位成本时包括了各种成本,然后,企业在单位成本上增加一个净利润边际,作为定价的方法,是一种重要的定价法则.
Selling price arrived at by adding overheads and profit margin to the direct cost per unit of a product.In a manufacturer's overheads computation,less than full capacity utilization of the plant is factored in to allow for fluctuations in the output.The profit margin is computed as a fixed percentage of the average total cost of the product.
成本加成定价是在估算的单位成本之上加上预定的毛利进行定价的做法.零售企业普遍使用这种方法,对不同类的商品确定不同的毛利率.由于受成本因素、需求因素、历史因素、习惯因素和竞争因素等影响,各类商品的毛利水平会相差很大.
One method used by businesses to determine how to price goods and services.This type of pricing includes the variable costs associated with the goods,as well as a portion of the fixed costs of operating the business.It is calculated as (average variable cost + % allocation of fixed costs)*(1+ markup %).For example,if a business sells a microwave that has a variable cost of $15.00,a fixed cost allocation of $5,and a desired markup of 30%,the price of the microwave using this method would be ($15 + $5)*(1+0.30),or $26.