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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.
SCIMA record nr: 252527
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