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Author:Lee, J. Y.
Title:Developing a pricing system for a small business.
Journal:Management Accounting (New York)
1987 : MAR, VOL. 68:9, p. 50-53
Index terms:SMALL BUSINESS
SERVICE INDUSTRIES
PRICE POLICY
FINANCIAL CONTROL
Language:eng
Abstract:A review that stresses that management has a low tolerance for paperwork, but the new pricing system does enable management to analyze the profitability of individual accounts and in keeping with a company's size, average costs for various overheads and components is sufficient. The analysis covers the way in which small service industry companies develop management control systems, i.e. a new pricing system, an analysis of pricing problems and the need for tighter control.
SCIMA record nr: 56698
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