search query: @author Noreen, E. / total: 7
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| Author: | Noreen, E. Burgstahler, D. |
| Title: | Full-cost pricing and the illusion of satisfying |
| Journal: | Journal of Management Accounting Research
1997 : VOL. 9:1, p. 239-264 |
| Index terms: | ACCOUNTING MANAGEMENT PRICING |
| Language: | eng |
| Abstract: | This paper demonstrates that for a multi-product firm with fixed costs, full-cost markup rules impose a constraint on the relationship among product prices that may prevent the firm from achieving satisfactory profits even when satisfactory profits are feasible. For any given cost structure and allocation basis, there always exist well-behaved demand curves such that feasible satisfactory profits cannot be realised using a full-cost pricing strategy. |
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