haku: @indexterm price determination / yhteensä: 25
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| Tekijä: | Narayanan, V. G. |
| Otsikko: | Activity-Based Pricing in a Monopoly |
| Lehti: | Journal of Accounting Research
2003 : JUN, VOL. 41:3, p. 473-502 |
| Asiasana: | MONOPOLY PRICING PRICE DETERMINATION SUPPLY CHAIN MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | 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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