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- Author: Philipp Plank
- Publisher: Springer Gabler
- ISBN-10: 3658193204
- ISBN-13: 9783658193201
- Format: 14.8 x 21 x 0.9 cm, minkšti viršeliai
- Language: English
- SAVE -10% with code: EXTRA
Price and Product-Mix Decisions Under Different Cost Systems (e-book) (used book) | bookbook.eu
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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.
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- Author: Philipp Plank
- Publisher: Springer Gabler
- ISBN-10: 3658193204
- ISBN-13: 9783658193201
- Format: 14.8 x 21 x 0.9 cm, minkšti viršeliai
- Language: English English
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.
Reviews