Knygos.lt nariams
Knygos.lt nariams
- Išsiųsime per 12–18 d.d.
/images/books/13226057/9783658193201.jpg)
- Autorius: Philipp Plank
- Leidėjas: Springer Gabler
- ISBN-10: 3658193204
- ISBN-13: 9783658193201
- Formatas: 14.8 x 21 x 0.9 cm, minkšti viršeliai
- Kalba: Anglų
Price and Product-Mix Decisions Under Different Cost Systems (el. knyga) (skaityta knyga) | knygos.lt
Atsiliepimai
Aprašymas
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.
- Autorius: Philipp Plank
- Leidėjas: Springer Gabler
- ISBN-10: 3658193204
- ISBN-13: 9783658193201
- Formatas: 14.8 x 21 x 0.9 cm, minkšti viršeliai
- Kalba: Anglų
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.
Atsiliepimai