Mk 052

---
name: mk-052
description: "Checking pricing against the cost floor. Use when the task requires a comparison of acceptable prices and profit constraints. Apply this method to the specified inputs and verify the deliverable"
---

# 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

1. After deriving prices from PSM, put each price back into the contribution margin ratio calculation
2. 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
3. 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"