Empirical and Theoretical Research on Pricing Mechanism

我用经验和理论的方法进行了研究。结果，我发现了以下事实。1.在美国，投资回报率和每股收益是非常重要的，而这些在日本的定价实践中并不重要。在日本，46.3%的日本大企业使用ROS（销售回报率）作为定价方法，而在美国则被忽视。在81.5%的日本公司中，总成本被用作定价，而在美国则为82.6%。这意味着在使用成本类型时没有差异。4. 50%的日本大企业采用市场定价，而20.0%的日本大企业采用成本加成定价。

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.