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Author: | Narayanan, V. G. |
Title: | Activity-Based Pricing in a Monopoly |
Journal: | Journal of Accounting Research
2003 : JUN, VOL. 41:3, p. 473-502 |
Index terms: | MONOPOLY PRICING PRICE DETERMINATION SUPPLY CHAIN MANAGEMENT |
Language: | eng |
Abstract: | In this article, the author studies the interaction between cost accounting systems and pricing decisions in a setting where a monopolist sells a base product and related support services to customers whose preference for support services is known only to them. The author considers two pricing mechanisms-activity-based pricing (ABP) and traditional pricing-and two cost- accounting systems-activity-based costing (ABC) and traditional costing, for support services. Although the prior literature views ABC and activity-based management (ABM) as facilitating better decision making, the author shows that ABC and ABP (a form of ABM) are useful tools for addressing control problems in supply chains. |
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