Price and Product-Mix Decisions Under Different Cost Systems
Seiten
2017
|
1st ed. 2018
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-19320-1 (ISBN)
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-19320-1 (ISBN)
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.
Philipp Plank received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. C. Homburg. He now works as a project manager und data scientist.
About the adequacy of full-costing for decision making.- From cost system design to pricing and portfolio decisions.- About the adequacy of simulations in management accounting research.- A theory review of relevant simulation models in management accounting.- Price and product-mix decisions under different cost systems.- Extended decision model incorporating cost-stickiness.
| Erscheinungsdatum | 19.09.2017 |
|---|---|
| Reihe/Serie | Quantitatives Controlling |
| Zusatzinfo | XXV, 132 p. 11 illus., 10 illus. in color. |
| Verlagsort | Wiesbaden |
| Sprache | englisch |
| Maße | 148 x 210 mm |
| Gewicht | 216 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Logistik / Produktion |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Schlagworte | accounting/auditing • Activity Based Costing • Activity based pricing • Business & Management • business and management • Business & Management • cost planning • Cost-stickiness • Finance & accounting • Finance & accounting • Financial Accounting • Management accounting & bookkeeping • Management accounting & bookkeeping • Production • production & quality control management • Production & quality control management • Simulation models |
| ISBN-10 | 3-658-19320-4 / 3658193204 |
| ISBN-13 | 978-3-658-19320-1 / 9783658193201 |
| Zustand | Neuware |
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