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Author: | Hicks, D. T. |
Title: | A modest proposal for pricing decisions. Ignore depreciation expense (Abschreibungsverfahren; Kalkulationsverfahren) |
Journal: | Management Accounting (US)
1992 : NOV, VOL. 74:5, p. 50-53 |
Index terms: | |
Freeterms: | KOSTENTHEORIE |
Language: | eng |
Abstract: | The use of historical depreciation expense in developing costs for product pricing purposes has been a factor in encouraging a false sense of security and success, says this author. His controversial proposal to make companies competitive is to include capital expenditure requirements in product cost for product pricing purposes. |
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