论文部分内容阅读
关于成本信息是怎样用于企业的定价与产品组合决定,在经济学与管理会计文献中有相矛盾的解释,迈克·卢卡斯对此进行了讨论。近年来管理会计文献对完全成本在定价与产出决定中的使用表现出很强的关注。例如,希姆和萨迪特发现,在被调查的公司中,有70%使用完全成本定价,12%使用可变成本定价,只有18%使用以市场为基础的定价模式。类似的结论也能在库珀和德鲁里以及其他人的著作中找到。
Mike Lucas discussed the issue of how cost information is used in pricing and product portfolio decisions in enterprises, with conflicting interpretations in economics and management accounting literature. In recent years, management accounting literature has shown great concern for the use of complete costs in pricing and output decisions. For example, Simm and Sadd found that 70% of companies surveyed used full cost pricing, 12% used variable cost pricing and only 18% used market-based pricing. Similar conclusions can be found in Cooper and Drury and others.