競爭激烈的市場上，產品差異化不再是銷售萬靈丹，廠商愈來愈注重維持與現有客戶的關係。關係行銷時代，企業想與其目標客戶建立緊密之關係，而「品牌」就是用來連結企業與顧客間之橋樑。品牌最重要的任務是與消費者建立關係，成功的品牌可以和顧客建立緊密關係。 / 本論文之研究目的在於探討訂價策略符合品牌關係規範與否，會如何影響消費者對訂價策略與品牌整體之評價。研究採用2x2實驗設計的方式，測試在不同關係情境（共榮關係、交易關係）及不同訂價方案（收費、不收費）下，消費者對該品牌之評價有何差異。研究發現品牌訂價方案違犯品牌關係規範時，消費者會給予品牌較差之評價。建議與客戶建立品牌關係後，企業一切活動需要密切遵守關係規範。廠商要努力維護良好品牌關係，進行遵守品牌關係規範之訂價方案與品牌活動。企業唯有密切遵守與顧客間應有之關係規範，這樣才能增加顧客對品牌之信任。企業應同時採取關係行銷策略，讓消費者願意跟品牌建立更親密之關係，甚至進而成為品牌之忠誠客戶。企業需維持忠誠顧客群之穩定度，並建立顧客資料庫，以便企業對其目標市場之客戶需求有更深入的認識，即時推出差異化產品滿足顧客需求，同時提升為消費者創造價值的能力。 / In the competitive market where product differentiation wouldn’t guarantee sales, companies care more about the relationships with their customers. At the age of relationship marketing, “brand” is the bridge to connect with the customers. Building relationship with the consumers is an important function of the brand. / The result of the experiments shows that a pricing strategy that is in violation of a relationship norm leads to a poorer evaluation by the consumers relative to the strategy that conforms to the relationship norm. People in a communal relationship evaluate the brand and its actions more positively when the action is in keeping with communal norms than when the action is in violation of communal norms.It’s suggest that once the brand build the relationship with their customers, in order not to hurt the relationship the brand’s actions should firmly comform to the brand relationship norms. Norm violation will cause consumer’s negative evaluation toward our brand. And consumers’ responses wew not limited to the specific brand’s action but extended to their overall brand evaluations as well. Companies should maintain the comformity between brand actions and their relationship norms which can keep the long-term relationship with the customers.

由於運用特徵價格模型探討影響不動產價格之變數，國內外相關之文獻數量甚為豐富，但對於影響議價空間比率之變數，較少有研究者探討，由於議價空間比率影響賣方及買方之訂價或出價策略與對成交價格之預期，另對於估價人員採用市場比較法時，僅得待售案例時之情況調整亦有所幫助，故本研究試圖從蒐集相關不動產成交案例，探討有關影響其議價空間比率之變數。 因本研究之資料範圍鎖定成屋且透過仲介成交之案件，故透過與仲介經紀從業人員之訪談並與文獻回顧相關理論作相互印證，廣納可能之變數，並搜集台北市、縣成屋實際委託價格及交易資訊。將訪談蒐集所得之交易價格資料及變數，運用Excel 及SPSS統計軟體，透過敘述統計、相關係數分析、折線圖分析、特徵估價法之多元廻歸模型等方法，分析影響議價空間比率之因素，及其影響之程度。 實證結果發現：影響議價空間比率之顯著變數如下： （一）區位變數有：樹林、林口、新莊為正相關，議價空間比率顯著較高，大安區為負相關，議價空間比率相對較低。 （二）成交時間變數有：97年第四季因金融風暴，該季議價空間比率顯著較高。 （三）物件個別屬性變數有：是否1樓、屋齡、平均委託單價與議價空間比率為正相關，透天產品與議價空間比率為負相關，透天產品議價空間比率顯著較低。 （四）總體因素變數有：北市北縣拍賣移轉件數與議價空間比率為正相關，北縣市買賣移轉件數與議價空間比率為負相關。 本研究建議買賣交易人或投資者應針對交易標的所在區位、交易時間點、標的物個別條件以及總體指標需深入了解，賣方在訂價或買方在出價斡旋時，將更能提高交易成功之機率。物件位於相對偏遠地區，由於條件相對較差，賣方在開價上需預留較大議價空間，並有讓價準備，而買方可多收集相關成交資訊，以減少因資訊不充足而支付較高之價格貼水。 另外，當市場上發生重大事件導致房屋市場變動時，此時仲介角色更具挑戰性， 應提供賣方相關分析資訊，協助使其提早瞭解市場變動情況，避免損失加劇。對於一樓產品，買賣雙方價格認知差異較大，應提供相近條件之成交行情，若是店面或商用產品，可再提供租金收益資訊，易使雙方對於價格較有共識，並促進交易價格之合理性。 而不動產估價師執行台北縣、市之估價案件時，若採用市場比較法，收集之比較案例為待售尚未成交之物件，可參考各區位議價空間比率之平均數，再評估上述顯著變數之正負相關性，酌予上下調整，以增進待售價格情況調整之精確度。 / Although there are abundant sources of references regarding the use of Hedonic pricing models to study the relationship between real estate pricing variables and real estate price volatility, relatively few were dedicated to the research of price concession variables. Price concession variables determine sellers' asking prices and buyers' bid prices, or the expected deal price of a bid/ask strategy and even provide useful indications to real estate evaluators taking the market comparison approach when there are no actual deals to compare. Therefore, in this research we aimed to collect samples of actual real estate deals made to determine the variables that affect degrees of price concession by analyzing the degrees of price concession in proportion to bid/ask prices. In this research, we confined our area of study to completed constructions transacted through real estate agencies. Through interviews with real estate agents and reviews of past theoretical references, we attempted to gather all possible variables from the time buyers and sellers approach real estate agencies to the time a deal is made; we also gathered data of bid prices, asking prices and deal prices of completed constructions situated in the various administration districts within Taipei City and Taipei County. Interview results, pricing data and the possible variables we had identified were analyzed using Excel and SPSS; our statistical analysis included descriptive statistics, correlation analysis, line charts and multiple regression of the Hedonic pricing model. The purpose of our analyses was to determine factors that influence the degree of price concession as well as the extent of such influence. Our research results found the following variables that significantly influence the degree of price concession: (1) Location variable: Shulin, Linko and Hsinchuang districts are positively correlated, suggesting a higher degree of price concession; Daan district is negatively correlated, suggesting a lower degree of price concession. (2) Timing variable: The degree of price concession during the fourth quarter of 2008 was significantly higher because of the global financial crisis. (3) Object-specific variables: Whether the property is situated on the first floor and aging variables are positively correlated to the degree of price concession; whether the property is an independent house is negatively correlated to the degree of price concession, suggesting a lower degree of price concession for independent house properties. (4) Macro factors: The number of court auctions in Taipei City and County is positively correlated to the degree of price concession; the number of property sales in Taipei City and County are negatively correlated to the degree of price concession. Through this research, we advise that property buyers, sellers and investors should gain further insights into the location, timing, characteristics and the overall environment relating to the properties they wish to close deals for. These insights will help buyers and sellers set bid/ask prices that are more likely to close deals, thereby reducing the cost of prolonged negotiations. Properties located in remote areas are have a disadvantage; sellers should reserve more room for negotiation and be prepared to make price concessions, while buyers should gather more information related to the deal of similar properties to avoid paying higher premiums due to lack of information. Furthermore, the role of real estate agencies becomes more challenging in the occurrence of major events which cause volatility within the real estate market. Real estate agents should provide sellers the relevant data analysis to facilitate early anticipation of market changes, thereby preventing further losses. For properties located on the first floor, since there are relatively wider discrepancies between sellers' and buyers' expectations, real estate agents should provide more information related to the deals of similar properties to reconcile their differences. If the properties are for retail or commercial purposes, real estate agents may also provide information on rental or revenue to reconcile the understanding between buyers and sellers and give more rationality to deal prices. For real estate evaluators attempting to evaluate properties situated in Taipei City and County using the market comparison approach but lacking deal references, they may consider taking the average degree of price concession across all administrative districts and adjust upwards or downwards based on correlations to the above significant variables and produce a more accurate indicator for the properties pending sale.

This thesis consists of four essays in economics related to the pharmaceutical market. The first essay, Pharmaceutical Pricing in a Regulated Market, compares the pricing of new pharmaceuticals in the Swedish market where prices are regulated, with the results of Lu and Comanor who studied the pricing of new pharmaceuticals in the US market. The results indicate that price regulation discourages the use of penetration strategies and decreases price competition between brand name drugs. The second essay, Innovativeness and Market Shares in the Pharmaceutical Industry, analyzes the pharmaceutical market in a model of horizontal and vertical product differentiation. The implications from the model are tested on data from the Swedish pharmaceutical market. Vertically differentiated drugs are found to gain larger market shares, command higher prices, and be less sensitive to substitutes than drugs that are only horizontally differentiated. The third essay, Generic entry before and after reference prices, examines the effect of the reference pricing system on generic entry in markets where brand name pharmaceuticals lose patent protection. The main result is that savings due to increased competition in markets affected by the reference pricing system may have been outbalanced by higher prices due to less competition in markets where the reference pricing system led to deterred entry. The fourth essay, Innovative Drugs and the Increase in Pharmaceutical Expenditures, seeks to establish the most important factors behind the growth in pharmaceutical expenditures. One important conjecture is that the change in the drug price index has little impact on the rate at which pharmaceutical expenditures grow. Instead, the introduction of new innovative drugs seems to be the most important driving force of the growth in pharmaceutical expenditures. / Diss. (sammanfattning) Stockholm : Handelshögsk., 2001

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Lista de tabelas, lista de figuras entram antes do sumário; Att, Mayara 3799-3438 on 2018-01-26T20:50:14Z (GMT) / Submitted by Monica Antunes do Couto (monicaacouto@hotmail.com) on 2018-01-28T23:19:47Z No. of bitstreams: 1 Dissertação_Monica Couto.pdf: 1487098 bytes, checksum: 9f91f6546893867e1e2c1acb4e39b06f (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-01-29T20:48:08Z (GMT) No. of bitstreams: 1 Dissertação_Monica Couto.pdf: 1487098 bytes, checksum: 9f91f6546893867e1e2c1acb4e39b06f (MD5) / Made available in DSpace on 2018-01-30T11:26:19Z (GMT). No. of bitstreams: 1 Dissertação_Monica Couto.pdf: 1487098 bytes, checksum: 9f91f6546893867e1e2c1acb4e39b06f (MD5) Previous issue date: 2017-12-18 / O presente estudo tem como objetivo investigar a sensibilidade do consumidor a preço após promoções com diferentes percentuais de desconto em produtos líderes e não líderes e com duas maneiras distintas de comunicação da oferta. Tal questão é relevante, pois um plano de oferta otimizado possibilita ganho dos dois lados da cadeia: consumidor e varejista. O consumidor reconhece e valoriza a oferta e o supermercadista não sofre com o desperdício de recursos financeiros, ou com a aplicação de recursos em produtos que trazem pouco retorno à empresa. Além disso, se a empresa compreende o comportamento do cliente em períodos promocionais é possível projetar melhor as receitas e o estoque. Algumas variações de desconto não são reconhecidas pelos clientes e, portanto, não resultam em aumento na quantidade comprada. Além disso, a maneira que uma oferta é comunicada desempenha um papel fundamental para o sucesso de uma promoção de preço, seja ela para produtos líderes ou não líderes. Os resultados dos experimentos foram medidos de maneira comparativa entre os produtos analisados. A pesquisa foi realizada em uma rede de supermercados no interior do Estado de São Paulo e é quantitativa experimental. Este estudo pretende contribuir para a prática empresarial e acadêmica. No plano corporativo, possibilita um melhor entendimento de como variações no percentual de desconto de preço influenciam de maneira diferente na quantidade vendida, oferece alternativas que possibilitam aos varejistas a implantação de políticas de oferta mais eficientes, ampliando o conhecimento da relação: precificação e respostas dos consumidores, e mostra que mudanças simples na maneira de comunicar a oferta geram impactos importantes na quantidade vendida. Já no plano acadêmico, agrega conteúdo à literatura de precificação no varejo. Os resultados deste estudo trazem implicações para os varejistas e a indústria alimentícia. / The present study aims to investigate the price sensitivity of consumers to price and promotions with different percentages of price reduction in leading and non-leading products and to two different ways of communicating the offer. This investigation is relevant, since optimized alternatives allow the gain of both sides: consumer and retailer. To the consumers, as they recognize and value the price promotion, and to the supermarkets, as they will not suffer from the waste of financial resources, or the application of resources in products that bring little return to the company. In addition, if the company understands customer behavior during promotional efforts, sales and inventories can be better predicted. Some price promotional discount variations are not recognized by customers and therefore do not result in an increase in the quantity purchased. In addition, the way an offer is communicated plays a key role in the success of a price promotion, whether for leading or non-leading products. An empirical research through experimental design was conducted, allowing valuable comparisons among different products and different price and promotional alternatives. The research was carried out in a supermarket chain in cities of the State of São Paulo. This study offers contributions not only to conceptual frameworks, but also to business applications. At the corporate level, it contributes to: a better understanding of how variations in the percentage of price discounts influence the quantity sold, offers alternatives for retailers to implement more efficient promotional policies, broadens the knowledge about the relationship between pricing and consumer responses, and shows that simple changes in the way to communicate promotions can have significant impacts on the quantity sold. In the conceptual context, it aggregates knowledge to the literature of pricing in the retail industry. The results of this study have therefore implications for retailers and for the food industry.

he business climate is undergoing a transformation and managers are faced with several challenges, notthe least of which is related to pricing strategy. With an increased transparency in the market as well as anincreased competitive pressure, and with more sophisticated and well-informed consumers, retailbusinesses find it hard to navigate the pricing jungle. At the same time, the conventional wisdom in thefield of pricing and the theoretical models on the topic, originate from a time long before thedigitalization. Old models are not a problem in itself, but when there are new forces in the pricingecosystem, driven by technological advancement, an assessment of the incumbent models is in the bestinterest of both businesses and academia. The reason for this is that, the use of old models that rely oninaccurate assumptions may impact businesses’ prioritizing of resources or their overall business strategy.In addition, researchers might be distracted and the research field disrupted. Thus, the purpose of thisstudy is to discuss whether or not there are additional dimensions in pricing strategy that are not coveredby the incumbent pricing models. Here, dimensions refer to the key components of businesses’ strategicdecision making in regards to pricing.This thesis examines pricing models in today’s business context in order to answer the research question:“Are there additional dimensions of the empirical reality of pricing strategy that are not covered by theincumbent pricing models?” The research question has been studied qualitatively through a literaturereview, a pilot study and twelve case studies, where the pilot study had the purpose of exploring thedepth, whereas the multiple case studies focused on the breadth, of pricing strategies. The case studiescover businesses in different retail industries and of different sizes, namely the industries of Clothing &Accessories, Daily Goods, Furniture and Toys & Tools, and of the following sizes: micro, small, mediumand large. The empirical data has mainly been gathered by conducting interviews with production, salesand management personnel at the case businesses. The data has been structured, reduced and analysedwith the help of a framework of analysis that has been developed throughout the pilot study.The results of this study lean on previous research and a main divider in pricing strategies has beenidentified as businesses use either a data-driven or an intuition-driven approach in their strategic workwith pricing. As such, it is proposed that the division of pricing strategies need to be acknowledged, sincethe separate methodological approaches may lead to different results, while implying different costs,resources and required knowledge. Furthermore, the division may form a basis for competitive advantage,be extended to other areas of strategic management and become clearer, since the adoption of technologyand its impact will increase in the future. As a result, in the future of pricing, they key is going to be toaccount for both the strategic perspectives and the methodological approaches in the strategic decisionmaking process of pricing.

The demand of fast food is increasing in current food market worldwide. But fast food, as one of the unhealthy food types, cannot deny its impact as one of the causes of leading death in populations of most high income countries. Healthy fast food is called by governments, health organizations and societies, and desired by customers especially in Sweden because it is affordable, easy accessible, and most immortally, healthy. Companies are emerging based on the current fast food demand to provide healthy one in its unique style and format to meet the needs of healthy food in Sweden market. This research focuses on pricing approach and strategy that is suitable for products of healthy fast food based on literature research and interviews of fast food business owners in Stockholm. According to both literature information and interview results, value based pricing strategy was indicating as a better solution in health fast food business especially in start-up business. The application of value based pricing strategy requires discipline and practice with barrier overcome solutions, and factors with impact on pricing decision making need to be considered to ensure maximum profitability. Furthermore, healthy fast food is a new and promising business trend with developable future, and environmental friendly packaging fits to its business style and customer need.

Modularity has the possibility to fulfil a wide range of customer requirements by using relatively few input components. The benefits of modularization from an engineering perspective have been confirmed repeatedly by multiple researchers, but less attention has been drawn to the question of how to effectively price the large number of variants of top-level configurations. In terms of pricing, a common approach is to add a contribution margin to the production cost, but there are problems associated with this method. In general, there should be possibilities to: i) base price on value, not cost (i.e., price structure); ii) ensure consistency in pricing between configurations (i.e., pricing policy); and iii) maintain the prices over time (i.e., price maintenance). Contribution margin on production cost approach does not effectively fulfill these three criteria. This thesis aims to contribute to filling this research gap by introducing the concept of module-based pricing: a top-level configuration’s list price should be the sum of the prices of its modules. The model, MBPN, developed in this thesis minimizes the difference in the outcome of any existing and a new, modular based model as a neutral starting point. The model uses applied least squares method with an option to set variable limits on the module prices to achieve e.g., value-based module pricing. The results present a case of a successful transition from a contribution margin on production cost approach to module-based pricing for a configurable product. / Modularisering har möjligheten att uppfylla ett stort antal kundkrav med utgångspunkt i relativt få komponentvariationer. De ingenjörsmässiga fördelarna med detta tillvägagångssätt har bekräftats upprepade gånger i olika studier, men mindre uppmärksamhet har riktats mot hur man effektivt kan prissätta de olika varianter av konfigureringar som uppkommer med modulariseringsstrategier. Gällande prissättning av konfigurerade produkter är det vanligt att använda en bidragsmarginal på produktionskostnaden, men det finns problem associerade med denna metod. Generellt bör det finnasmöjligheter att: i) basera pris på värde, inte kostnad (dvs. prisstruktur); ii) säkerställa enhetlighet i prissättningen mellan konfigurationer (dvs. prissättningspolicy); och iii) upprätthålla priserna över tid (dvs. prisunderhåll). Bidragsmarginal på produktionskostnaden uppfyller inte dessa tre kriterier. Detta examensarbete introducerar därför konceptet modulbaserad prissättning: konfigureringens listpris utgörs av summan av dess modulers priser. Modellen, MBPN, utvecklad i detta examensarbete minimerar skillnaden i utfallet av en befintlig och en ny, modulbaserad modell som en neutral utgångspunkt. Modellen är en tillämpad minsta kvadratmetod med möjligheter att applicera variabelgränser för att uppnå t.ex. värdebaserad modulprissättning. Resultatet visar på en framgångsrik övergång från en prissättningsmodell baserad på bidragsmarginal på produktionskostnad till modulbaserad prissättning för en konfigurerbar produkt.

How to price your offering is one of the main managerial decision issues today and is alarmingly often not grounded in necessary market and cost research. Pricing is a complex topic, dependent on a multitude of internal and external factors, which makes pricing practice and strategy alignment even more difficult. As a simplifying measure, pricing practices are commonly categorized into three categories: cost-based, competition-based and value-based pricing, of which value-based pricing is considered the superior practice by scholars. Consequently, the issue of how to adopt value-based pricing and how to actually price according to value is pertinent and a main focus of this thesis. What comprises perceived customer value, how a firm creates and captures value, and how a firm chooses to formulate the customer value proposition in order to communicate the generated value are all questions that this thesis investigates and attempts to answer. Furthermore, the effects of the customer-supplier relationship on pricing and change management aspects of a transition to value-based pricing are also investigated and analyzed. In order to answer the research purpose and accompanying research questions, a qualitative single case-study was conducted. The case company was a leading company in the TIC-market, who just recently had started discussing implementing value-based pricing and was therefore deemed as an appropriate case for this study. Empirical data was gathered through semi-structured interviews with the employees as well as the customers of the case company. The analysis of the empirical data in conjunction with the theoretical framework led to a revised analytical model that attempts to explain the relations and correlations of the different concepts discussed in this thesis, as well as conclusions regarding the aforementioned research questions. This study concludes that the common value drivers are Quality, Delivery reliability, Delivery time, Price, Geographical location, Relationship and communication, Customization. Additionally, the study concludes that the alignment of pricing practice and strategy is heavily dependent on internal and external awareness, and it is of utmost importance for a firm engaging in value-based pricing to know not only their customer and market, but also their own capabilities and strengths. Regarding how to formulate the customer value proposition, the study concludes that it should be customized for the specific customer and have a resonating focus with elements of points of difference. Lastly, the study details the challenges that a firm transitioning to a value-based pricing practice might encounter, and the suggestive solutions to these obstacles.

Syfte: Syftet med studien är att genom en flerfallsstudie analysera och söka förståelse för sambanden mellan prissättningsstrategier och prissättningsmetoder som tillämpas hos företag som riktar sin verksamhet främst mot andra företag, B2B. Analysen av empirin sker med hjälp av redan existerande teorier om prisstrategier och prissättningsmetoder. Trots studiens fokus på ett visst företag inom en viss bransch är ändå förhoppningen att studiens slutsatser ska kunna vara av intresse för B2B-företag med samma kostnadsstrukturer. Metod: Ramen för studien utgörs av en deduktiv ansats med kvalitativ undersökningsdesign. Företagen i studien har studerats genom en flerfallsstudie med semistrukturerade intervjuer som metod för att insamla data. Teoretisk referensram: Uppsatsens teoretiska del innefattar teorier från företagsekonomisk forskning som förklarar vanliga prisstrategier, prissättningsmetoder och dess funktioner. Begreppen Price Waterfall och Strategic Fit har behandlats för att i analysen kunna se hur väl företagens övriga aktiviteter integrerar med prissättningsprocessen. Slutsats: Målet med denna studie är att besvara frågeställningen: Vilka samband finns det mellan prissättningsstrategier och prissättningsmetoder inom B2B-fötetag? Resultatet visar att det finns tydliga samband på flera områden. Det finns flera slutsatser att dra av denna studie, men den viktigaste slutsatsen är: För att vinstmaximera sina prisstrategier måste man hitta samband med flera olika prissättningsmetoder och arbeta med dessa på ett aktivt sätt i hela organisationen / Purpose: The purpose of this thesis is to analyze and seek knowledge about the connection between pricing strategy and pricing methods in B2B companies. The analysis was conducted with help from already exciting theory about pricing strategy and pricing methods. Even though the study is conducted on a small amount of companies in a special branch, the ambition is that this thesis could be of interest for B2B-companies with the same structures of cost. Method: The thesis uses a deductive and qualitative approach. The data is collected from a case study conducted through semi-structured interviews. Theoretical framework: The base of the theoretical approach is a number of theories from business and specialist literature that have explained common pricing strategy and pricing methods. The concept of Price Waterfall and Strategic Fit is used to analyze how the companies’ activities integrate with the pricing process. Conclusion: The purpose of this study is to answer the question: What is the relationship between pricing strategies and pricing practices in B2B companies? The result shows that there are clear links in several areas. There are several conclusions to draw from this study, but the main conclusion is that to maximize profits the pricing strategies must be associated with several different pricing methods and work with them in an active way in the whole organization

台灣的高科技研發設計產業長期以來一直享有較高的競爭優勢以及令人稱羨的利潤，但近幾年來，在面對全球性競爭與快速變遷的環境下，原先具有的高品質及低開發成本的優勢有逐漸喪失的情形。而企業為了維持原有的競爭優勢，除了加緊腳步在研發技術的創新、提供服務的效率以及營運成本的控制上找出最好的方法及策略外，而如何計算產品成本，如何有效訂價，更為企業迎戰此一競局的重要考量。 由於傳統的成本制度無法滿足快速變遷的製造環境，高科技研發設計產業亟需新的方法以適時的提供相關成本資訊，做為決策之用。而作業基礎成本制度(Activity-Based Costing System, ABC)經過學術界的大力推廣及實務上不斷的經驗累積，大多認為此一制度不僅可以減少成本扭曲，更重要的是可以協助管理者進行較佳的成本控制，增加企業營運的效率，以及進一步可以輔助產品的訂價及競爭策略。 因此，本研究係以國內某高科技軟/硬體研發設計公司為研究對象，透過個案研究及作業基礎成本法之探討，分析高科技研發設計公司成本組成及影響成本活動的因素，並建立其關聯，藉此提出一套可供研發設計公司參考之成本分析架構與模式，並進而協助相關企業在產品研發及訂價方面做出最好之決策。 / The R&D design industry of Taiwan have enjoyed high competition advantages & high profit margin for a long time. But in recent year, under global competition & environment of rapid change, those advantages have lost gradually. In order to maintain the original competition advantages, enterprises need to step up the step to find out the best method and tactics in R&D innovation, service providing of high efficiency and control of operating cost. Besides, It is also the important consideration for those companies to think about how to calculate the product cost and set up the pricing strategy. Because the traditional cost system cannot satisfy the diversified manufacturing environment, R&D design industry tremendously need a new cost method which provides decision-makers with up-to-date, complete, and reliable cost information. Activity-Based Costing System (ABC) has been approved by academic study & implemented by a lot of company. Mostly think that this system cannot merely reduce the cost to distort, the more important thing is that can help top managers to control better cost, increase the operating efficiency, and program the better pricing strategy. This paper studies how a software/hardware design company by adopting the activity-based costing (ABC) system traces and analyze all of the cost elements associated with research & development activities. The main purpose of this study is trying to use ABC costing system to build a cost model for future application in the R&D design industry and hope this study can help relevant enterprises to make the best decision in the product development and establish the competitive pricing strategy.