The application of differential costtechnique for pricing decisions

Cavazzoni Christian
Additional contact information
Cavazzoni Christian: University of Perugia

Мир новой экономики, 2014, issue 4, 22-27

Abstract: This study was conducted to investigate whether the use of differential cost technique can positively contribute to improved decision making concerning different processing methods, to take additional orders, to determine the degree of efficiency of an organization, but also to orient the corporate governance in solving management problems related to the production and distribution of goods (Arcangioli, 1964; Salzano, 1970). This study focuses on main considerations of recent circumstance, since in the current economic situation coupled with the productive potential of a business definitely require that the dynamics of an inelastic demand have to be taken into account.

Keywords: ДИФФЕРЕНЦИАЛ СТОИМОСТИ; DIFFERENTIAL COST; УПРАВЛЕНЧЕСКИЙ УЧЕТ; MANAGEMENT ACCOUNTING; ОБЪЕМ ЗАТРАТ; ПРИБЫЛЬ; УЧЕТ ЗАТРАТ; COST ACCOUNTING; COST-VOLUME-PROFIT GRAPH (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://cyberleninka.ru/article/n/the-application-o ... or-pricing-decisions

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scn:031257:16506383

Access Statistics for this article

More articles in Мир новой экономики from CyberLeninka, Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет)
Bibliographic data for series maintained by CyberLeninka ().