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001359062 001__ 1359062
001359062 003__ OCoLC
001359062 005__ 20230306152827.0
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001359062 019__ $$a1204064248
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001359062 020__ $$a9783658193218
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001359062 0247_ $$a10.1007/978-3-658-19321-8$$2doi
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001359062 1001_ $$aPlank, Philipp.,$$eauthor.
001359062 24510 $$aPrice and Product-Mix Decisions Under Different Cost Systems /$$cby Philipp Plank.
001359062 264_1 $$aWiesbaden$$bSpringer Fachmedien Wiesbaden$$bImprint :$$bSpringer Gabler,$$c2018.
001359062 300__ $$a1 online resource (XXV, 132 pages 11 illustrations, 10 illustrations in color.)
001359062 336__ $$atext$$btxt$$2rdacontent
001359062 337__ $$acomputer$$bc$$2rdamedia
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001359062 347__ $$bPDF
001359062 4901_ $$aQuantitatives Controlling
001359062 504__ $$aIncludes bibliographical references at the end of each chapters.
001359062 506__ $$aAccess limited to authorized users.
001359062 520__ $$aPhilipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms' performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach. Contents About the adequacy of full-costing for decision making From cost system design to pricing and portfolio decisions About the adequacy of simulations in management accounting research A theory review of relevant simulation models in management accounting Price and product-mix decisions under different cost systems Extended decision model incorporating cost-stickiness Target Groups Academics and students in the fields of planning and accounting Practitioners in controlling The Author Philipp Plank received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. C. Homburg. He now works as a project manager und data scientist.
001359062 588__ $$aDescription based on print version record.
001359062 650_0 $$aCosts, Industrial$$xMathematical models.
001359062 650_0 $$aCost accounting$$xMathematical models.
001359062 655_0 $$aElectronic books
001359062 7001_ $$aHomburg, Carsten,$$ewriter of foreword.
001359062 7730_ $$tSpringer eBooks
001359062 77608 $$iPrint version: $$z3658193204
001359062 830_0 $$aGabler research.$$pQuantitatives controlling.
001359062 852__ $$bebk
001359062 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-658-19321-8$$zOnline Access$$91397441.1
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001359062 980__ $$aBIB
001359062 980__ $$aEBOOK
001359062 982__ $$aEbook
001359062 983__ $$aOnline
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