Pricing for Profitability: Activity-Based Pricing for Competitive Advantage / Edition 1

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Three things can happen when establishing a product price. A price set too high is a lost sale that could have been profitable at a lower price. A price set too low is rewarded with unprofitable work. Only when a price is set appropriately does a company make both a sale and a profit. Just as activity-based costing and activity-based management revolutionized the cost accounting world, activity-based pricing will bring a disciplined approach to developing pricing. Activity-based pricing examines the relationships between price, cost and sales volume and how this relationship effects profitability. Pricing for Profitability joins the disciplines of marketing, economics, business strategy, engineering and cost accounting to achieve maximum profitability.

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Product Details

  • ISBN-13: 9780471415350
  • Publisher: Wiley
  • Publication date: 10/22/2001
  • Series: Wiley Cost Management Series , #7
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 288
  • Product dimensions: 0.69 (w) x 6.14 (h) x 9.21 (d)

Meet the Author

JOHN L. DALY is President of Daly Consulting and Executive Education Inc., which provides consulting in pricing strategy and profit im-provement. Executive Education Inc. produces continuing professional education seminars for financial managers. Mr. Daly is also a former manufacturing company CFO.

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Table of Contents



Pricing for Profitability.

Economics and Demand.

Competitive Strategy and Pricing.

Understanding Pricing Strategy.


Activity-Based Costing.

Activity-Based Pricing.

Activity-Based Pricing Models.

Influence of Capacity Utilization.

Target Pricing.

Price Negotiations.

Conclusions and Summary.



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  • Anonymous

    Posted March 25, 2003

    Activity Based Costing Success Story

    We have used the concepts outlined in John Daly's book to develop an activity based costing model. In fact, it has proven to be so useful that we are in its third revision. It is has been a critical tool for us to remain profitable during these difficult economic times. I do not know how we got along with out it!

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  • Anonymous

    Posted January 29, 2003

    A Must Read for Manufacturers

    Pricing for Profitability has allowed our company to intelligently quote new projects and answer a critical question during price negotiations - "Should I walk?". We have also found the activity based pricing concepts useful for evaluating the countless cost down requests we get from our customer and understanding what we can and cannot do. I would recommend this book to anyone in a highly competitive, tight margin business.

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  • Anonymous

    Posted April 16, 2002

    A Must Read for People with Pricing Responsibility

    This book, which introduces the concept of Activity-Based Pricing is a new paradigm for pricing strategy. Pricing for Profitability provides a fresh approach that combines the disciplines of Business Strategy,Cost Accounting, Economics, Marketing and Business Strategy to create an approach where each of these disciplines will surely find a solid common ground. The book concentrates on maximizing profitability, rather than maximizing sales. Mr. Daly reminds us that revenue does not equal profit, but that profit = revenue minus expenses, then he convincingly shows us why. Mr. Daly asserts 'there are three things that can happen that can happen in product pricing and two of them are bad', the most devestating result being that many companies underprice difficult or low-volume bids sometimes loosing significant amounts of money. He believes that many organizations have an inadeqate understanding of their costs which leaves them at a competitive disadvaantage. This book is a must read for any manager who has pricing responsibility.

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