Chapter 10: PRICING, QUOTATIONS, AND TERMS

Proper pricing, complete and accurate quotations, and choice of terms of sale and payment are four critical elements in selling a product or service internationally. Of the four, pricing is the most problematic, even for the experienced exporter.

PRICING CONSIDERATIONS

As in the domestic market, the price at which a product or service is sold directly determines a firm's revenues. It is essential that a firm's market research include an evaluation of all of the variables that may affect the price range for the product or service. If a firm's price is too high, the product or service will not sell. If the price is too low, export activities may not be sufficiently profitable or may create a net loss.

The traditional components for determining proper pricing are costs, market demand, and competition. These categories are the same for domestic and foreign sales and must be evaluated in view of the firm's objective in entering the foreign market. An analysis of each component from an export perspective may result in export prices that are different from domestic prices.

FOREIGN MARKET OBJECTIVES

An important aspect of a company's pricing analysis involves determining market objectives. Is the company attempting to penetrate a new market? Looking for long-term market growth? Looking for an outlet for surplus production or outmoded products? For example, many firms view the foreign market as a secondary market and consequently have lower expectations regarding market share and sales volume. Pricing decisions are naturally affected by this view.

Firms also may have to tailor their marketing and pricing objectives for particular foreign markets. For example, marketing objectives for sales to a developing nation where per capita income may be one tenth of per capita income in the United States are necessarily different from the objectives for Europe or Japan.

COSTS

The computation of the actual cost of producing a product and bringing it to market or providing a service is the core element in determining whether exporting is financially viable. Many new exporters calculate their export price by the cost-plus method alone. In the cost-plus method of calculation, the exporter starts with the domestic manufacturing cost and adds administration, research and development, overhead, freight forwarding, distributor margins, customs charges, and profit.

The net effect of this pricing approach may be that the export price escalates into an uncompetitive range. For a sample calculation see table 10-1. The table shows clearly that if an export product has the same ex-factory price as the domestic product, its final consumer price is considerably higher.

A more competitive method of pricing for market entry is what is termed marginal cost pricing. This method considers the direct, out-of-pocket expenses of producing and selling products for export as a floor beneath which prices cannot be set without incurring a loss. For example, export products may have to be modified for the export market to accommodate different sizes, electrical systems, or labels. Changes of this nature may increase costs. On the other hand, the export product may be a stripped-down version of the domestic product and therefore cost less. Or, if additional products can be produced without increasing fixed costs, the incremental cost of producing additional products for export should be lower than the earlier average production costs for the domestic market.

In addition to production costs, overhead, and research and development, other costs should be allocated to domestic and export products in proportion to the benefit derived from those expenditures. Additional costs often associated with export sales include

After the actual cost of the export product has been calculated, the exporter should formulate an approximate consumer price for the foreign market.

MARKET DEMAND

As in the domestic market, demand in the foreign market is a key to setting prices. What will the market bear for a specific product or service?

For most consumer goods, per capita income is a good gauge of a market's ability to pay. Per capita income for most of the industrialized nations is comparable to that of the United States. For the rest of the world, it is much lower. Some products may create such a strong demand chic goods such as "Levis," for example that even low per capita income will not affect their selling price. However, in most lower per capita income markets, simplifying the product to reduce selling price may be an answer. The firm must also keep in mind that currency valuations alter the affordability of their goods. Thus, pricing should accommodate wild fluctuations in currency and the relative strength of the dollar, if possible. The firm should also consider who the customers will be. For example, if the firm's main customers in a developing country are expatriates or the upper class, a high price may work even though the average per capita income is low.

COMPETITION

In the domestic market, few companies are free to set prices without carefully evaluating their competitors' pricing policies. This point is also true in exporting, and it is further complicated by the need to evaluate the competition's prices in each export market the exporter intends to enter.

Where a particular foreign market is being serviced by many competitors, the exporter may have little choice but to match the going price or even go below it to establish a market share. If the exporter's product or service is new to a particular foreign market, it may actually be possible to set a higher price than is normally charged domestically.

PRICING SUMMARY

QUOTATIONS AND PRO FORMA INVOICES

Many export transactions, particularly first-time export transactions, begin with the receipt of an inquiry from abroad, followed by a request for a quotation or a pro forma invoice.

A quotation describes the product, states a price for it, sets the time of shipment, and specifies the terms of sale and terms of payment. Since the foreign buyer may not be familiar with the product, the description of it in an overseas quotation usually must be more detailed than in a domestic quotation. The description should include the following 15 points:

  1. Buyer's name and address.

  2. Buyer's reference number and date of inquiry.

  3. Listing of requested products and brief description.

  4. Price of each item (it is advisable to indicate whether items are new or used and to quote in U.S. dollars to reduce foreign-exchange risk).

  5. Gross and net shipping weight (in metric units where appropriate).

  6. Total cubic volume and dimensions (in metric units where appropriate) packed for export.

  7. Trade discount, if applicable.

  8. Delivery point.

  9. Terms of sale.

  10. Terms of payment.

  11. Insurance and shipping costs.

  12. Validity period for quotation.

  13. Total charges to be paid by customer.

  14. Estimated shipping date to factory or U.S. port (it is preferable to give U.S. port).

  15. Estimated date of shipment arrival.
Sellers are often requested to submit a pro forma invoice with or instead of a quotation. Pro forma invoices (see figure 10-2 for a sample) are not for payment purposes but are essentially quotations in an invoice format. In addition to the foregoing list of items, a pro forma invoice should include a statement certifying that the pro forma invoice is true and correct and a statement describing the country of origin of the goods. Also, the invoice should be conspicuously marked "pro forma invoice." These invoices are only models that the buyer uses when applying for an import license or arranging for funds. In fact, it is good business practice to include a pro forma invoice with any international quotation, regardless of whether it has been requested. When final collection invoices are being prepared at the time of shipment, it is advisable to check with the U.S. Department of Commerce or some other reliable source for special invoicing requirements that may prevail in the country of destination.

It is very important that price quotations state explicitly that they are subject to change without notice. If a specific price is agreed upon or guaranteed by the exporter, the precise period during which the offer remains valid should be specified.

TERMS OF SALE

In any sales agreement, it is important that a common understanding exist regarding the delivery terms. The terms in international business transactions often sound similar to those used in domestic business, but they frequently have very different meanings.

Confusion over terms of sale can result in a lost sale or a loss on a sale. For this reason, the exporter must know the terms before preparing a quotation or a pro forma invoice. A complete list of important terms and their definitions is contained in Incoterms 1990, a booklet issued by ICC Publishing Corporation, Inc., 156 Fifth Avenue, Suite 820, New York, NY 10010; telephone 212-206-1150. The cost is $23.95 plus postage, handling, and sales tax if applicable. Guide to Incoterms 1990, also available from ICC, uses illustrations and commentary to explain how buyer and seller divide risks and obligations and therefore costs in specific kinds of international transactions. The 1990 update of Incoterms resulted in several new terms and abbreviations; exporters should, therefore, take care to use the correct terms to avoid confusion.

The following are a few of the more common terms used in international trade:

When quoting a price, the exporter should make it meaningful to the prospective buyer. A price for industrial machinery quoted "EXW Saginaw, Michigan, not export packed" would be meaningless to most prospective foreign buyers. Such buyers would have difficulty determining the total cost and, therefore, would hesitate to place an order.

The exporter should quote CIF whenever possible, because it has meaning abroad. It shows the foreign buyer the cost of getting the product to a port in or near the desired country.

If assistance is needed in figuring the CIF price, an international freight forwarder (see chapter 12, Documentation, Shipping and Logistics) can provide help to U.S. firms. The exporter should furnish the freight forwarder with a description of the product to be exported and its weight and cubic measurement when packed; the freight forwarder can then compute the CIF price. There is usually no charge for this service.

If at all possible, the exporter should quote the price in U.S. dollars. Doing so eliminates the risk of possible exchange rate fluctuations and the problems of currency conversion. (As a courtesy, the exporter may also wish to include a second pro forma invoice in the foreign currency of the buyer.)

A simple misunderstanding regarding delivery terms may prevent exporters from meeting contractual obligations or make them responsible for shipping costs they sought to avoid. It is important to understand and use delivery terms correctly.


TABLE 10-1: SAMPLE COST-PLUS CALCULATION OF PRODUCT COST


                           Domestic Sale    Export Sale



Factory price                   $ 7.50         $ 7.50

Domestic freight                   .70            .70

                                _______       _______

                                  8.20           8.20

Export documentation                              .50

                                               _______

                                                 8.70

Ocean freight and insurance                      1.20

                                               _______

                                                 9.90

Import duty (12 percent of landed cost)          1.19

                                               _______

                                                11.09

Wholesaler markup (15 percent)                   1.23

                                               _______

                                                 9.43

Importer/distributor markup (22 percent)         2.44

                                               _______

                                                13.53

Retail markup (50 percent)        4.72           6.77

                                _______        _______

Final consumer price            $14.15         $20.30


FIGURE 10-2: SAMPLE PRO FORMA INVOICE


                   Tech International

                  1000 J Street, N.W.

                  Washington, DC 20005

 Telephone                                   Fax

202-555-1212                            202-555-1111



                    PRO FORMA INVOICE

                   Date: Jan. 12, 1991



To:  Gomez Y. Cartagena       Your Reference: Ltr., Jan. 6, 1991

     Aptdo. Postal 77

     Bogota, Colombia          Our Reference: Col. 91-14

  

We hereby quote as follows  Terms of Payment: Letter of Credit

                               Terms of Sale: CIF Buenaventura



_______________________________________________________________________

QUANTITY MODEL     DESCRIPTION              UNIT             EXTENSION

_______________________________________________________________________

3        2-50   Separators in accordance    $14,750.00       $44,250.00

                with attached specifications



3       14-40   First-stage Filter          $ 1,200.00       $ 3,600.00

                Assemblies per attached

                specifications



3      custom   Drive Units 30 hp each      $ 4,235.00       $12,705.00

                (for operation on 3-phase

                   440 v., 50 cy. current)

              complete with remote controls

______________________________________________________________________



TOTAL FOB Washington, D.C. domestic packed..................$60,555.00



Export processing, packaging, prepaid inland freight

to Dulles International Airport & forwarder's

handling charges FOB Dulles Airport, Virginia...............$63,670.00

Estimated air freight and insurance.........................$ 2,960.00

Est. CIF Buenaventura, Colombia.............................$66,630.00

______________________________________________________________________

     Estimated gross weight 9,360 lbs.  Estimated cube 520 cu. ft.

     Export packed 4,212 kg.            Export packed 15.6 cu. meters

______________________________________________________________________



                              PLEASE NOTE



1.   All prices quoted herein are U.S. dollars.

2.   Prices quoted herein for merchandise only are valid for 60 days

     from this date.

3.   Any changes in shipping costs or insurance rates are for account of

     the buyer.

4.   We estimate ex-factory shipment approximately 60 days from receipt

     here of purchase order and letter of credit.

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