search query: @author Wirth, A. / total: 8
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| Author: | Cowton, C. J. Wirth, A. |
| Title: | Discounting products to shareholders. |
| Journal: | Journal of Business Finance and Accounting
1992 : APR, VOL. 19:3, p. 439-445 |
| Index terms: | SHAREHOLDERS SELLING PRICE DISCRIMINATION PROFIT SHARING |
| Language: | eng |
| Abstract: | Many companies offer their products and services to shareholders at concessionary prices. Such shareholder 'perks' may add to corporate profits through increased sales or the saving of selling costs. The purpose of the paper is to explore the setting of the rate discount if the aim is to maximise profits. The analysis demonstrated that, where there is adequate capacity, the optimal rate of discount for a product is closely related to its contribution margin. |
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