haku: @author Cesen, A. / yhteensä: 2
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| Tekijä: | Cesen, A. |
| Otsikko: | Some aspects of project pricing in a project oriented company |
| Lehti: | Organizacija
1996 : VOL. 29:3, p. 129-134 |
| Asiasana: | |
| Vapaa asiasana: | enterprises, projects, calculations, methodology, profit centre, profit, costs, structure |
| Kieli: | slv |
| Tiivistelmä: | The paper deals with some aspects of project pricing in a project oriented company.In the first part, a profit and project oriented company is introduced, which comes to the marketplace with projects based on various production lines.Each of the lines is organized as a profit centre.The business life cycle of the company is shown.A proposed taxonomy of external and internal projects is deduced from the business life cycle as well as projects'impact on the profit centre and on the company as whole.In the second part, some aspects of pricing are discussed, taking into consideration both full costing and direct costing method, and how each of them might influence the business outcome at the level of projects, profit centres, and of the company as a whole. |
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