Téléchargez le livre : Price and Product-Mix Decisions Under Different Cost Systems

Price and Product-Mix Decisions Under Different Cost Systems



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Éditeur :

Springer Gabler


Collection :

Quantitatives Controlling

Paru le : 2017-08-29



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Description
Philipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms’ performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach.
Pages
132 pages
Collection
Quantitatives Controlling
Parution
2017-08-29
Marque
Springer Gabler
EAN papier
9783658193201
EAN PDF
9783658193218
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
13
Taille du fichier
1495 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
79,11 €

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