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Analytical Contribution Accounting - Walter Georges, Robert McGee

Analytical Contribution Accounting

The Interface of Cost Accounting and Pricing Policy
Buch | Hardcover
266 Seiten
1987
Praeger Publishers Inc (Verlag)
978-0-89930-209-6 (ISBN)
CHF 119,95 inkl. MwSt
Business success or failure is often determined by decisions made in establishing selling prices for products and services. 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.
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.

WALTER GEORGES is a full time lecturer in Accounting at the Institute for Business Management, Ghent, and is a Consultant in Cost Accounting, Financial Analysis, and Budgeting. ROBERT W. MCGEE is Associate Professor of Accounting at Seton Hall University, New Jersey, and has a consulting practice in the New York area.

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

Erscheint lt. Verlag 12.3.1987
Sprache englisch
Themenwelt Wirtschaft Betriebswirtschaft / Management Controlling / Kostenrechnung
ISBN-10 0-89930-209-2 / 0899302092
ISBN-13 978-0-89930-209-6 / 9780899302096
Zustand Neuware
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