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Price and product-mix decisions unde...

Plank, Philipp.

Price and product-mix decisions under different cost systems

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Price and product-mix decisions under different cost systemsby Philipp Plank.
作者:	Plank, Philipp.
出版者:	Wiesbaden :Springer Fachmedien Wiesbaden :2018.
面頁冊數:	xxv, 132 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
標題:	Costs, IndustrialMathematical models.
電子資源:	http://dx.doi.org/10.1007/978-3-658-19321-8
ISBN:	9783658193218$q(electronic bk.)

Price and product-mix decisions under different cost systems
Plank, Philipp.

Price and product-mix decisions under different cost systems[electronic resource] /by Philipp Plank. - Wiesbaden :Springer Fachmedien Wiesbaden :2018. - xxv, 132 p. :ill., digital ;24 cm. - Quantitatives controlling. - Quantitatives controlling..

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. Contents 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 Target Groups Academics and students in the fields of planning and accounting Practitioners in controlling The Author 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.

ISBN: 9783658193218$q(electronic bk.)

Standard No.: 10.1007/978-3-658-19321-8doiSubjects--Topical Terms:

185883
Costs, Industrial
--Mathematical models.

LC Class. No.: HF5686.C8

Dewey Class. No.: 657.42

Price and product-mix decisions under different cost systems
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