| Author: | Kershaw, R. |
| Title: | The theory of constraints: Strategic implications for product pricing decisions |
| Journal: | Journal of Cost Management
2000 : JAN/FEB, VOL. 14:1, p. 4-11 |
| Index terms: | Cost accounting Products Pricing Strategy Decision making Theories |
| Language: | eng |
| Abstract: | This article focuses on the use of the theory of constraints (TOC) marginal-costing approach in product pricing decisions. Dealt with are the influence of TOC use on pricing flexibility and product diversity, efficiency of using TOC in making short-term product pricing decisions, drawbacks of using TOC, and also considerations for a business opting to use TOC. |
SCIMA