Analytical contribution accounting the interface of cost accounting and price policy
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| Hauptverfasser: | , |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Quorum Books
1987
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| Ausgabe: | 1. publ. |
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| 100 | 1 | |a Georges, Walter |e Verfasser |0 (DE-588)170395766 |4 aut | |
| 245 | 1 | 0 | |a Analytical contribution accounting |b the interface of cost accounting and price policy |c Walter Georges and Robert W. McGee |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a New York [u.a.] |b Quorum Books |c 1987 | |
| 300 | |a XII, 254 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Cost accounting | |
| 650 | 4 | |a Pricing | |
| 650 | 4 | |a Accounting and price fluctuations | |
| 650 | 0 | 7 | |a Preispolitik |0 (DE-588)4047118-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenrechnung |0 (DE-588)4032592-1 |2 gnd |9 rswk-swf |
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| 689 | 0 | 1 | |a Preispolitik |0 (DE-588)4047118-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a McGee, Robert W. |d 1947- |e Verfasser |0 (DE-588)12870327X |4 aut | |
| 856 | 4 | 2 | |m HEBIS Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002360701&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-002360701 | |
Datensatz im Suchindex
| _version_ | 1819656053563850752 |
|---|---|
| adam_text | ANALYTICAL
CONTRIBUTION
ACCOUNTING
The Interface of Cost Accounting
and Pricing Policy
WALTER CEORCES AND
ROBERT W McCEE
Q
Quorum Books
NEW YORK • WESTPORT, CONNECTICUT • LONDON
Contents
Preface xi
PART I GENERAL ASPECTS OF PRICING POLICY 1
1 General Considerations about Pricing Policy 3
1 1 DEFINITIONS 4
1 2 PRICING OBJECTIVES 5
121 Profit Objectives 6
122 Market Objectives 9
1 3 CONCLUSIONS 10
2 The Determinants of Pricing Policy 13
2 1 EXTERNAL PRICING DETERMINANTS 13
211 Demand Factors 13
212 Competitive Factors 16
2 2 INTERNAL PRICING DETERMINANTS 19
221 Production and Products 19
222 Some Other Determining Factors 22
vi Contents
2 3 AVAILABILITY OF INFORMATION ABOUT PRICING 23
DETERMINANTS
3 Pricing Behavior 25
3 1 ACTIVE PRICING POLICY 25
311 Cost-Oriented Pricing Policy 26
312 Market-Oriented Pricing Policy 26
313 General or Individual Pricing Policy 27
314 Mixed Pricing Policies 28
3 2 PASSIVE PRICING POLICY 29
321 Connection with a Given Market Price 29
322 Price Imitation 29
3 3 GOVERNMENT INTERVENTION IN PRICING POLICY 31
4 Pricing Strategies 33
4 1 HIGH OR LOW PRICES 33
4 2 PERMANENT OR CHANGING PRICES 34
4 3 FIXED OR CHANGEABLE PRICES 35
4 4 PRICE DIFFERENTIATION 36
441 Real Price Differentiation 36
442 Product Line Pricing 38
4 5 SUPPLEMENTS AND SUBSTITUTES FOR PRICING POLICY 40
PART II COST AS PRICE DETERMINANT 43
5 General Remarks about the Relation between Cost Accounting 47
and Pricing Policy
5 1 GENERAL OBJECTIVES OF COST ACCOUNTING 47
511 Determination of Operating Results and 47
Financial Position
512 Control of Cost and Efficiency 47
513 Basis for Decision Making 48
5 2 THE DIMENSIONS OF COSTS IN RELATION TO PRICING
DECISIONS 49
521 The Quantity Dimension 49
Contents vii
522 The Value Dimension 50
523 The Time Dimension 52
6 Cost Concepts Relevant to Pricing Policy 53
6 1 FIXED AND VARIABLE COSTS 53
6 2 DIRECT AND INDIRECT COSTS 55
6 3 HISTORICAL AND FUTURE COSTS 56
6 4 SHORT AND LONG-TERM COSTS 57
6 5 CASH AND NONCASH COSTS 57
6 6 OPPORTUNITY COSTS 57
6 7 TOTAL COSTS, AVERAGE COSTS, AND DIFFERENTIAL COSTS 58
6 8 THE PROBLEM OF RECOVERING COSTS 59
6 9 SOME TENTATIVE CONCLUSIONS 63
7 The Role of Cost Accounting Information in
Determining Price Floors 65
7 1 DEFINITION OF THE PRICE FLOOR CONCEPT 65
7 2 FACTORS INFLUENCING THE PRICE FLOOR 65
721 Recovering Costs 66
722 Liquidity 66
723 Nature of Sales 67
724 Market Structure 67
725 Marketing Policy 68
726 Nature of Production Process 69
727 Time Aspects 70
728 Inventory Aspects 71
729 Production Capacity 72
7 2 10 Qualitative Aspects 72
7 3 COST-ORIENTED PRICE FLOORS 73
7 4 LIQUIDITY-ORIENTED PRICE FLOORS 78
741 General Aspects 78
742 Significance of the Cost-Oriented Approach 79
7 5 CONCLUSIONS 80
8 The Role of Cost Accounting Information in Price 83
Differentiation
8 1 PROPER PRICE DIFFERENTIATION 83
viii Contents
8 2 PRODUCT LINE PRICING 85
9 The Role of Cost Accounting Information in Case of 87
Price Changing
10 The Role of Cost Accounting Information in Case of 93
Pricing Individualized Products (Job Order Costing)
PART ID COST-ORIENTED METHODS OF PRICE 99
DETERMINATION
11 Pricing Decisions Based on Full Costing 101
11 1 INCIDENCE OF FULL COST PRICING 101
11 2 METHODOLOGY OF FULL COST PRICING 101
11 3 THE PROBLEM OF COST ALLOCATION 102
11 3 1 Principles of Cost Allocation 102
11 3 2 Methods of Cost Allocation 104
11 3 3 The Problem of Joint Costs 110
11 3 4 Relation with and Effect on Pricing Policy 112
11 4 USE AND ADVANTAGES OF PRICING POLICY BASED ON 114
FULL COSTING
11 4 1 Simplicity and Quickness 114
11 4 2 Security 114
11 4 3 Competitive Stability 115
11 4 4 Ethical Aspects 115
11 4 5 Informational Aspects 115
11 5 DISADVANTAGES AND DEFECTS OF PRICING POLICY BASED 116
ON FULL COSTING
11 5 1 Disadvantages with Reference to the Costs 116
11 5 2 Disadvantages and Defects with Reference to 119
the Margin
11 6 GENERAL REVIEW 121
12 Pricing Decisions Based on Partial Costing 123
12 1 INCIDENCE OF PARTIAL COST PRICING 123
12 2 METHODOLOGY OF PARTIAL COST PRICING 123
Contents ix
12 3 USE AND ADVANTAGES OF PRICING POLICY BASED
ON PARTIAL COSTING 124
12 3 1 Improvement of Activity Ratio 124
12 3 2 Adequate Calculation of Operating Results 126
12 3 3 Right Cost Concept 127
12 3 4 More Flexible Pricing Policy 127
12 4 DISADVANTAGES AND DEFECTS OF PRICING POLICY 128
BASED ON PARTIAL COSTING
12 4 1 Lack of Price Stability 128
12 4 2 Lack of Market Information 128
12 4 3 Problematic Cost Recovering 129
12 4 4 Liquidity Problems 129
12 5 GENERAL REVIEW 129
13 Pricing Decisions Based on Cost Accounting Methods in 131
between Full Costing and Partial Costing
13 1 PRICING BASED ON THE NORMAL COSTING PRINCIPLE 131
13 1 1 Origin and Definition 131
13 1 2 Pricing on the Basis of the Normal Costing Principle 132
13 2 CONVERSION COST PRICING 133
13 3 ANALYTICAL CONTRIBUTION ACCOUNTING AS MIXED 135
CALCULATION METHOD
PART IV ANALYTICAL CONTRIBUTION ACCOUNTING 139
AND PRICING POLICY
14 Motives for the Choice of Analytical Contribution 141
Accounting (ACA)
15 Fundamental Principles of Analytical Contribution Accounting 145
16 Methodology of Analytical Contribution Accounting 149
16 1 GENERAL ASPECTS 149
16 2 INFORMATION OUTPUT OF A PRICING POUCY-ORIENTED 155
ACA SYSTEM
16 2 1 General Remarks 155
16 2 2 Total Period Costs 157
X Contents
16 2 3 Direct Product Costs 159
16 2 4 Indirect Product Costs 160
16 2 5 Cost Variability in Function of Sales Volume 160
16 2 6 Avoidable Costs 161
16 2 7 Outlay Character of Costs 161
16 2 8 Various Cost Determinants 161
16 3 DESIGN OF A PRICING POLICY-ORIENTED ACA SYSTEM 162
16 3 1 Cost Dimensions 162
16 3 2 Objectives of the Cost Accounting System 162
16 3 3 Required Correctness and Accuracy of the System 164
16 3 4 Quickness and Flexibility of the System 165
16 3 5 Appropriate Classification and Registration of Costs 166
17 Pricing Policy-Oriented Calculation Models 171
17 1 BUILDUP AND USE OF A CALCULATION MODEL IN A SINGLE 171
PRODUCT FIRM
17 1 1 Description of the Example 171
17 1 2 Division in Cost Categories 173
17 1 3 Use of These Cost Data for Pricing Purposes 173
17 2 BUILDUP AND USE OF A CALCULATION MODEL IN A FIRM 178
WITH ALTERNATING PRODUCTION
17 2 1 Description of the Example 178
17 2 2 Information for Pricing Purposes 184
17 3 BUILDUP AND USE OF A CALCULATION MODEL IN A FIRM
WITH JOINT PRODUCTION 189
17 3 1 Description of the Example 190
17 3 2 Use of These Cost Data for Pricing Purposes 191
17 3 3 Some Remarks in the Case of Variable 198
Quantitative Proportions
General Conclusions 201
Notes 205
Bibliography 225
Index 251
i
|
| any_adam_object | 1 |
| author | Georges, Walter McGee, Robert W. 1947- |
| author_GND | (DE-588)170395766 (DE-588)12870327X |
| author_facet | Georges, Walter McGee, Robert W. 1947- |
| author_role | aut aut |
| author_sort | Georges, Walter |
| author_variant | w g wg r w m rw rwm |
| building | Verbundindex |
| bvnumber | BV003708362 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.C8G395 1987 |
| callnumber-search | HF5686.C8G395 1987 |
| callnumber-sort | HF 45686 C8 G395 41987 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 830 |
| ctrlnum | (OCoLC)631959007 (DE-599)BVBBV003708362 |
| dewey-full | 658.8/1619 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.8/16 19 |
| dewey-search | 658.8/16 19 |
| dewey-sort | 3658.8 216 219 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV003708362 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-23T11:03:39Z |
| institution | BVB |
| isbn | 0899302092 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002360701 |
| oclc_num | 631959007 |
| open_access_boolean | |
| owner | DE-384 DE-703 DE-521 DE-739 DE-188 |
| owner_facet | DE-384 DE-703 DE-521 DE-739 DE-188 |
| physical | XII, 254 S. |
| publishDate | 1987 |
| publishDateSearch | 1987 |
| publishDateSort | 1987 |
| publisher | Quorum Books |
| record_format | marc |
| spellingShingle | Georges, Walter McGee, Robert W. 1947- Analytical contribution accounting the interface of cost accounting and price policy Cost accounting Pricing Accounting and price fluctuations Preispolitik (DE-588)4047118-4 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4047118-4 (DE-588)4032592-1 |
| title | Analytical contribution accounting the interface of cost accounting and price policy |
| title_auth | Analytical contribution accounting the interface of cost accounting and price policy |
| title_exact_search | Analytical contribution accounting the interface of cost accounting and price policy |
| title_full | Analytical contribution accounting the interface of cost accounting and price policy Walter Georges and Robert W. McGee |
| title_fullStr | Analytical contribution accounting the interface of cost accounting and price policy Walter Georges and Robert W. McGee |
| title_full_unstemmed | Analytical contribution accounting the interface of cost accounting and price policy Walter Georges and Robert W. McGee |
| title_short | Analytical contribution accounting |
| title_sort | analytical contribution accounting the interface of cost accounting and price policy |
| title_sub | the interface of cost accounting and price policy |
| topic | Cost accounting Pricing Accounting and price fluctuations Preispolitik (DE-588)4047118-4 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| topic_facet | Cost accounting Pricing Accounting and price fluctuations Preispolitik Kostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002360701&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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