Analytical contribution accounting : the interface of cost accounting and pricing policy
著者
書誌事項
Analytical contribution accounting : the interface of cost accounting and pricing policy
Quorum Books, 1987
- : library binding
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注記
Bibliography: p. [225]-249
Includes index
内容説明・目次
内容説明
Business success or failure is often determined by decisions made in establishing selling prices for products and services. . . . In this clear and readable work, the authors present a good summary of the literature on pricing policy, emphasizing the relevance of costs. They propose a system that involves analyzing indirect costs to distinguish those that may be relevant to pricing in some circumstances but not others. This `analytical contribution accounting' has promise as a tool for many businesses. Students writing papers on costs and pricing policy would find this volume a useful starting point. The bibliography is good. . . . College and university collections.
Using practical examples and simple language, this book develops an accounting system that is a new and functional key to making product pricing decisions. This accounting system, which bridges the gap between full and direct costing, is called Analytical Contribution Accounting. Georges and McGee demonstrate practically as well as theoretically why it is so superior for pricing purposes. The system is based on the relativity aspects implicit in the direct cost method, and on the calculations of a set of differentiated contributions.
目次
General Aspects of Pricing Policy General Considerations About Pricing Policy The Determinants of Pricing Policy Pricing Behavior Pricing Strategies Cost as Price Determinant General Remarks About the Relation Between Cost Accounting and Pricing Policy Cost Concepts Relevant to Pricing Policy The Role of Cost Accounting Information in Determining Price Floors The Role of Cost Accounting Information in Price Differentiation The Role of Cost Accounting Information in Case of Price Changing The Role of Cost Accounting Information in Case of Pricing Individualized Products (Job Order Costing) Cost-Oriented Methods of Price Determination Pricing Decisions Based on Full Costing Pricing Decisions Based on Partial Costing Pricing Decisions Based on Cost Accounting Methods in between Full Costing and Partial Costing Analytical Contribution Accounting and Pricing Policy Motives for the Choice of Analytical Contribution Accounting (ACA) Fundamental Principles of Analytical Contribution Accounting Methodolgy of Analytical Contribution Accounting Pricing Policy-Oriented Calculation Models Bibliography Index
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