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

Georges, Walter; McGee, Robert W.

Rilegato

ISBN 10: 0899302092 ISBN 13: 9780899302096

Casa editrice: Praeger Pub Text, 1987

Riassunto

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.

Su questo libro

Informazioni sugli autori

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.

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.

Dettagli dell'edizione

• Editore: Praeger Pub Text
• Data di pubblicazione: 1987
• Lingua: Inglese
• ISBN 10: 0899302092
• ISBN 13: 9780899302096
• Rilegatura: Copertina rigida
• Numero di pagine: 270
• Contatto del produttore: non disponibile
• Persona responsabile: GPSR Kontakt; gpsr@libri.de; ; Europaallee 1; Bad Hersfeld; 36244; Germania