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| Author: | Fielding, J. Robson, A. |
| Title: | Using the annual capital charge method for fixing selling prices. |
| Journal: | Management Accounting (London)
1989 : JAN, VOL. 67:1, p. 36-37 |
| Index terms: | PRICING CAPITAL COSTS |
| Language: | eng |
| Abstract: | A review of how the annual capital charge method can assist companies to reflect the costs of acquisitions of fixed assets in their selling prices more accurately than by traditional methods, which do not take into account interest on capital and depreciation charges. The use of simple models by management accountants on a microcomputer to test the sensitivity of the results to change in critical assumptions. Fixed selling prices. The conveyor and container examples. Five Figures illustrate the study. |
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