Analytical Contribution Accounting: The Interface of Cost Accounting and Pricing Policy

Hardcover (Print)
Buy New
Buy New from BN.com
$119.95
Used and New from Other Sellers
Used and New from Other Sellers
from $3.34
Usually ships in 1-2 business days
(Save 97%)
Other sellers (Hardcover)
  • All (10) from $3.34   
  • New (7) from $28.99   
  • Used (3) from $3.34   

Overview

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.

Read More Show Less

Product Details

  • ISBN-13: 9780899302096
  • Publisher: ABC-Clio, LLC
  • Publication date: 3/12/1987
  • Pages: 270
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.63 (d)

Meet the Author

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.

Read More Show Less

Table of Contents

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

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)