Analytical Contribution Accounting

Analytical Contribution Accounting

The Interface of Cost Accounting and Pricing Policy

Book - 1987
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Business success or failure is often determined by decisions made in establishing selling prices for products and services. . . . In this clear and readable work, the authors present a good summary of the literature on pricing policy, emphasizing the relevance of costs. They propose a system that involves analyzing indirect costs to distinguish those that may be relevant to pricing in some circumstances but not others. This analytical contribution accounting' has promise as a tool for many businesses. Students writing papers on costs and pricing policy would find this volume a useful starting point. The bibliography is good. . . . College and university collections.

Using practical examples and simple language, this book develops an accounting system that is a new and functional key to making product pricing decisions. This accounting system, which bridges the gap between full and direct costing, is called Analytical Contribution Accounting. Georges and McGee demonstrate practically as well as theoretically why it is so superior for pricing purposes. The system is based on the relativity aspects implicit in the direct cost method, and on the calculations of a set of differentiated contributions.

Publisher: New York : Quorum Books, 1987
ISBN: 9780899302096
Branch Call Number: HF5686.C8 G395 1987
Characteristics: xii, 254 p. : ill. ; 24 cm
Additional Contributors: McGee, Robert W.


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