Competitive Cost-Based Pricing Systems for Modern Manufacturing Campbell, Robert J. |
In an era of fierce international competition, manufacturing firms must have a thorough understanding of their cost structure and how that structure relates to pricing and product mix decisions. Two competing conceptual approaches to designing product cost systems that support decision making are activity-based costing and the theory of constraints. Rather than argue in favor of one to the exclusion of the other, Campbell presents a new approach to cost system design that combines the strengths of each school of thought, thereby overcoming the significant limitations of each.
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| DOI: 10.1336/0899306535
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| Competitive Cost-Based Pricing Systems for Modern Manufacturing Hardback, 272 pages, $117.95 Copyright ©1992, Quorum Books ISBN: 0-899-30653-5 DOI: 10.1336/0899306535 |
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