MK-052 | Checking pricing against the cost floor
For a regular chat, upload packs/mk-052.md. It includes the shared rules, this method, and required references
Purpose
This skill delivers: A comparison of acceptable prices and profit constraints
Without raw survey responses, produce only a questionnaire or analysis plan; do not fabricate answers
Required inputs
Provide: PSM price candidates and sample conditions, net revenue and variable costs at each price, treatment of promotion and fulfillment costs, brand contribution target; fixed costs only for whole-business profit analysis
Method
- After deriving prices from PSM, put each price back into the contribution margin ratio calculation
- If survey-acceptable prices cannot support a reasonable contribution margin ratio, reconsider production costs, product tier, or product design instead of forcing high costs onto the audience
- The course material links contribution margin ratios to product roles: approximately 25% for traffic-driving/trial products, 40% for member/repeat-purchase products, and 25–35% for core products. These are course benchmarks; an actual brand must recalculate using real costs
Calculations and interpretation
For each candidate price, contribution = comparable net revenue − variable costs; when net revenue is positive, contribution rate = contribution / net revenue. Count promotional/fulfillment costs once and show fixed costs separately. Compare with the brand target and PSM sample conditions; course percentages remain examples. Do not infer total profit without volume
Required output fields
| Order | Field | How to complete |
|---|---|---|
| 1 | Price candidate and PSM source | Use the supplied source, calculation, or explicit unknown |
| 2 | Comparable net revenue | Use the supplied source, calculation, or explicit unknown |
| 3 | Variable costs and sources | Use the supplied source, calculation, or explicit unknown |
| 4 | Contribution and contribution-rate calculation | Use the supplied source, calculation, or explicit unknown |
| 5 | Brand target and fixed-cost scope | Use the supplied source, calculation, or explicit unknown |
| 6 | Price acceptance versus cost conflict | Use the supplied source, calculation, or explicit unknown |
| 7 | Possible changes and unknowns | Use the supplied source, calculation, or explicit unknown |
Verification cases
MK-052-A1 | Candidate net revenue 100, variable cost 80, target 30%
Expected: Contribution 20, rate 20%, ten percentage points below target; acceptance is not profit proof
Method sources
Source file: 營業額提升主要關鍵（一）縱深橫寬產品/產品線企劃策略
Location: PSM
Source basis: extracted from course materials
Source URL: https://docs.google.com/presentation/d/1lIddPByRFVZeT-TR3CSaL_lEKkpJRloL6JQBLg1fO50/edit
English translation of source excerpt:
Van Westendorp's PSM (Price Sensitivity Measurement) fundamentally asks about the target consumer's acceptance of a price. It asks not only whether a price is expensive or cheap, but also which price is "too cheap"
