Figure 9.12: Bakery Price Elasticity and Profit Impact

INPUT (Yellow Cells)

  • No Negative Numbers
CURRENT   PRICE STRATEGY   HOLD PRICE
Price (Customer Transaction) $10.00     $10.50
% Price Change     5.00%   5.00%
Customer Volume 1200     1120
% Customers Volume Change     -4.17%   -6.67%
Elasticity     -0.83   -1.33
 
PERFORMANCE
Revenue $12,000   $12,075   $11,760
Variable Cost $3.00     $3.00
Margin Per Unit $7.00   $7.50   $7.50
Gross Profit $8,400   $8,625   $8,400
Fixed Cost $7,500     $7,500
Profit $900   $1,125   $900
Profit (% of Sales) 7.5%   9.3%   7.7%
Breakeven Customers 1071   1000   1000

Instruction: Change the price (yellow cell) under Price Strategy up or down any amount. (2) Then estimate what you would believe to be the new customer volume at that new price. You can experiment with the profit impact with this new price with a different variable cost and/or different fixed cost. Note: The Hold Price computes the volume and price elasticity needed to hold current profits given the Price Strategy you explored.