Search results
1 mar 2020 · analyze the implementation of the cost plus pricing method to determine the selling price of products at cigarette companies listed by the Indonesia Stock Exchange. This research is a...
In calculating prices using the cost-plus approach, the unit cost of products is first estimated, and all other elements (administrative costs, commercial/financial expenses, and profit) are...
1 sty 2011 · PDF | On Jan 1, 2011, Christoph Breuer and others published Cost-plus pricing | Find, read and cite all the research you need on ResearchGate.
This study focuses on methods for determining the contribution margin in cost-plus pricing (CPP).
Because contract manufacturers charge for services, they typically utilize a cost-plus method of pricing. More precisely, microeconomic theory predicts that, in markets with free en-try and exit, firms’ economic rates of return should be equalized across industries of equal risk.
Cost-Plus Pricing. In a classical world of pricing, where information is costless and firms know everything with certainty, only marginal cost (MC) pricing maximizes profits. Most firms, however, ignore this fact and use cost-plus (CP) pricing or some heuristic, cost- based variant.
Published 2012. Business, Economics. AbstractThis study focuses on methods for determining the contribution margin in cost-plus pricing (CPP). The key assumption is that, in manufacturing companies, the use of contribution margin per hour in pricing and profitability analyses provides stronger adherence to the goal of optimizing global earnings ...
