Tag: Activity-based Costing

Book: Competitive Cost-Based Pricing Systems for Modern Manufacturing

Book: Competitive Cost-Based Pricing Systems for Modern Manufacturing

Summary: 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 […]