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Table Of Contents

ACKNOWLEDGMENTS
PRICING FOR PROFITABILITY
THREE THINGS CAN HAPPEN
THE PROFIT EQUATION
RESPONSIBILITY FOR PRICING
PLANNING FOR PROFITABLE SALES
USING COSTS TO PLAN FOR PROFITS
NEED FOR SOLID COSTING INFORMATION
PRICING FOR COMPETITIVE ADVANTAGE
OBJECTIVES OF ACTIVITY-BASED PRICING
SUMMARY
ECONOMICS AND DEMAND
ORIGIN OF CAPITALIST ECONOMICS
MODERN CAPITALIST ECONOMICS
PRICE ELASTICITY
MAXIMIZING REVENUE DOES NOT MAXIMIZE PROFITS
DEMAND FOR COMPETITIVELY BID PRODUCTS
NOTE
COMPETITIVE STRATEGY AND PRICING
IN SEARCH OF COMPETITIVE ADVANTAGE
CORPORATE STRATEGY
SOURCES OF COMPETITIVE ADVANTAGE
COST LEADERSHIP STRATEGIES
DIFFERENTIATION STRATEGIES
FOCUSED STRATEGIES
LEAN COMPETITION
STRATEGY OF COMPETITIVE BIDDING
NOTES
UNDERSTANDING PRICING STRATEGY
STRATEGY CONSIDERATIONS
ETHICS OF PRICING
PRICING LAW IN THE UNITED STATES
PRICE-BASED COMPETITION
MARKET SKIMMING
MARKET PENETRATION
LOSS LEADER (PROFIT LEADER)
COMPLEMENTARY PRICING
MARKET PRICING
SATISFICING
VALUE PRICING
MARKET SEGMENTATION STRATEGIES
PROVIDING VALUE TO THE CUSTOMER
COSTS
USE OF THE WORD COST
RELATIONSHIP BETWEEN PRICE AND COST
DEVELOPMENT OF COST ACCOUNTING
FINANCIAL REPORTING SYSTEMS
ORGANIZING FINANCIAL REPORTING SYSTEMS
STATISTICS
ACTIVITY-BASED COSTING
NEED FOR ACTIVITY-BASED COSTING
ORIGINS OF ACTIVITY-BASED COSTING
RESOURCES
ACTIVITIES
PROCESSES
WHY USE ACTIVITIES TO ASSIGN COST?
ASSIGNING COSTS TO ACTIVITIES
ASSIGNING ACTIVITY COSTS TO COST OBJECTS
HIERARCHY OF ACTIVITIES
ASSIGNING COSTS
ACCUMULATING ACTIVITY COSTS
FURTHER ANALYZING ACTIVITIES
ACTIVITY-BASED PRICING
USING COSTS IN PRICE DETERMINATION
RELATIONSHIP BETWEEN COST AND VOLUME
COMBINING DEMAND AND COST DATA TO ARRIVE AT PRICE
ACTIVITY-BASED PRICING CONSIDERATIONS
MOTIVATING PROFIT
ACTIVITY-BASED PRICING MODELS
DETERMINING PRICE
BUILDING AN ACTIVITY-BASED PRICING MODEL
MANUFACTURING PRICING WORKSHEETS
PRICING MODELS IN OTHER INDUSTRIES
INFLUENCE OF CAPACITY UTILIZATION
INFLUENCE OF EFFICIENCY ON PRICE
CAPACITY CONSIDERATIONS IN PRICING
SHORTAGE OF CAPACITY
EXCESS CAPACITY
HOW EXCESS CAPACITY SHOULD INFLUENCE PRICE
TARGET PRICING
PRICE POINTS
PLANNING PROFIT
TARGET COSTS FOR COMPONENTS
CONTROLLING COSTS
PRICE NEGOTIATIONS
SHOULD PRICE BE NEGOTIATED?
UNDERSTANDING DIFFERENCES AMONG BUYERS
UNDERSTANDING PURCHASING DYNAMICS
NEGOTIATION POLICY
TIPS FOR SUCCESSFUL PRICE NEGOTIATIONS
CONCLUSIONS AND SUMMARY
PRICING AND ECONOMICS
COMPETITIVE STRATEGY AND PRICING
UNDERSTANDING PRICING STRATEGY
ACTIVITY-BASED PRICING MODELS
INFLUENCE OF CAPACITY UTILIZATION
CONCLUSION
GLOSSARY
INDEX
P. 1
Pricing for Profitability: Activity-Based Pricing for Competitive Advantage

Pricing for Profitability: Activity-Based Pricing for Competitive Advantage

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Published by Wiley
Three things can happen when establishing a product price. A price set too high is a lost sale that could have been profitable at a lower price. A price set too low is rewarded with unprofitable work. Only when a price is set appropriately does a company make both a sale and a profit. Just as activity-based costing and activity-based management revolutionized the cost accounting world, activity-based pricing will bring a disciplined approach to developing pricing. Activity-based pricing examines the relationships between price, cost and sales volume and how this relationship effects profitability. Pricing for Profitability joins the disciplines of marketing, economics, business strategy, engineering and cost accounting to achieve maximum profitability.
Three things can happen when establishing a product price. A price set too high is a lost sale that could have been profitable at a lower price. A price set too low is rewarded with unprofitable work. Only when a price is set appropriately does a company make both a sale and a profit. Just as activity-based costing and activity-based management revolutionized the cost accounting world, activity-based pricing will bring a disciplined approach to developing pricing. Activity-based pricing examines the relationships between price, cost and sales volume and how this relationship effects profitability. Pricing for Profitability joins the disciplines of marketing, economics, business strategy, engineering and cost accounting to achieve maximum profitability.

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Publish date: Jul 15, 2002
Added to Scribd: Sep 09, 2010
Copyright:Traditional Copyright: All rights reservedISBN:9780471221593
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