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PRICING The Pricing Conundrum: Understanding Pricing Strategy Dynamics For SME’S By Geoffrey Sirumba T oday’s operating environment is becoming complex and tougher more so for the SMEs. There are many problems that are encountered by entrepreneurs throughout the course of managing their business. However, pricing strategy remains one of the most challenging concepts bedeviling the SMEs today. Pricing is the only avenue in the marketing mix that is of paramount importance to a business; it is the only source of revenue. In this regard, proper crafting of pricing strategies is important to avoid revenue leakages and maximize returns. So, how much should you charge for that product or service? Before embarking and settling on a particular price, it is advisable that you conduct pricing strategy analysis. It need not be complex but just a simple process that uncovers all the scenarios. However, the two most critical questions whose answers can help you set proper pricing for your business are: how much should I charge to attain my targeted profit? And are the customers willing and able to pay the suggested price? Even so, price determination is mostly denominated by two perspectives that have been adopted by many businesses across the world. Economic and Cost-Based Pricing Economic pricing provides an overall viewpoint where the amount demanded and the amount supplied is in equilibrium while cost-based pricing, on the other When doing the pricing, it is important to significantly consider the environment and look at the life stage of the product, whether it’s new in the market or has been in existence for a while. To do this you need to conduct product life cycle analysis so that you can come up with pricing that is flexible enough to match the varying marketplace characteristics at different life cycle stages. 78 MAL30/19 ISSUE hand, is price determination approach that involves totaling all costs associated with offering an item in the market then adding an amount to cover profit and expenses not previously considered. Most businesses use cost-based pricing as it’s easy to rationalize and quite predictable. However, there are two approaches to cost-based pricing; mark-up pricing and profit margin. Mark-up pricing is based on the cost of the item and profit margin is based on the sales price. Markup pricing is easy to apply, and it is used by many businesses (mostly retailers and wholesalers). However, it has two major flaws. One is the difficulty in determining an effective markup percentage to apply. If this percentage is too high, the product may be overpriced for its market; then too few units may be sold to return the total cost of producing and marketing the product. On the other hand, if the markup percentage is too low, the seller is “giving away” profit that it could have earned simply by assigning a higher price. In other words, the markup percentage needs to be set to account for the workings of the market, and that is very difficult to do. To remedy this challenge, breakeven analysis tool can be used to determine the minimum sales volume needed at a certain price level to cover all costs. The other challenge with markup pricing is that it separates pricing from other business functions. The product is priced after production quantities are decided