Empirical and Theoretical Research on Pricing Mechanism

我从实证和理论两方面进行了研究。结果，我发现了以下事实。在美国，投资回报率和每股收益受到高度重视，而这些在日本的定价实践中并不重要。在日本，46.3%的大企业将销售回报率（ROS）作为定价方法，而在美国却被忽视。日本81.5%的公司采用总成本作为定价，而美国82.6%的公司采用总成本作为定价。这意味着在成本使用类型上没有区别。50%的日本大企业采用市场定价，20.0%采用成本加成定价。

I did research in empirical and theoritical way. As a results, I found the following facts.1. In the U.S. ROI and EPS are highly regard while these are not important in Japanese pricing practice.2. In Japan, ROS(return on sales) is used as pricing method in 46.3 % of Japanese big business, while it is ignored in the U.S.3. Total costs is used as pricing in 81.5 % Japanese companies, while 82.6 % in the U.S. This means that there is no difference in the use of the type at cost.4. Market pricing is used in 50 % of Japanese big business, while 20.0 % use cost-plus-pricing in Japan.