haku: @author Zhu, Z. / yhteensä: 7
viite: 6 / 7
| Tekijä: | Morrogh, K. Zhu, Z. |
| Otsikko: | Full cost pricing: a pricing strategy for a job shop (Kostenrechnungssystem, Fertigungsverfahren) |
| Lehti: | Production and Inventory Management Journal
1995 : JUN, VOL. 36:2, p. 68-71 |
| Asiasana: | |
| Kieli: | eng |
| Tiivistelmä: | Job shop using straight markup pricing with direct costs as a basis faces the problem of ensuring that overhead (fixed) costs are covered by jobs already sold and jobs out for bid. The application of manufacturing absorption costing techniques to job shop pricing allows pricing to be based on full cost so that quoted prices cover, with some degree of certainty, overhead costs. |
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