Philipp Plank

Price and Product-Mix Decisions Under Different Cost Systems (eBook, PDF)

• Format: PDF

Produktbeschreibung

¿Philipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms' performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach.

Contents

• About the adequacy of full-costing for decision making
• From cost system design to pricing and portfolio decisions
• About the adequacy of simulations in management accounting research
• A theory review of relevant simulation models in management accounting
• Price and product-mix decisions under different cost systems
• Extended decision model incorporating cost-stickiness

Target Groups

• Academics and students in the fields of planning and accounting
• Practitioners in controlling

The Author

Philipp Plank received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. C. Homburg. He now works as a project manager und data scientist.

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Produktdetails

• Verlag: Springer Fachmedien Wiesbaden
• Seitenzahl: 132
• Erscheinungstermin: 29. August 2017
• Englisch
• ISBN-13: 9783658193218
• Artikelnr.: 52934318

Autorenporträt

Philipp Plank received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. C. Homburg. He now works as a project manager und data scientist.

Inhaltsangabe

About the adequacy of full-costing for decision making.- From cost system design to pricing and portfolio decisions.- About the adequacy of simulations in management accounting research.- A theory review of relevant simulation models in management accounting.- Price and product-mix decisions under different cost systems.- Extended decision model incorporating cost-stickiness.

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