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Cost structure analysis for assessment of price predation from the regulatory-financial perspective

Romana Čižinská, Eva Kislingerová and Tomáš Krabec

Ekonomika a Management, 2014, vol. 2014, issue 3

Abstract: The paper is focused on the current legal regulation in the sense of abuse of dominant position in the European Union. Authors focused on the abuse of dominant position in the case of price predation. For the assessment of price predation AKZO rules are used, which can be considered as cost test. The aim of this paper is the way of cost classification which can be used for the cost test. The possible cost classification is presented through the case study which suggests that the current accounting cost categories are not applicable.

Keywords: Case study; Dominant position; Cost tests; Predatory pricing; Dominantní postavení; Nákladové testy; Predátorské ceny; Případová studie (search for similar items in EconPapers)
JEL-codes: G30 L40 M20 (search for similar items in EconPapers)
Date: 2014
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