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Price and Product-Mix Decisions Under Different Cost Systems

  • Book
  • © 2018

Overview

Authors:
  1. Philipp Plank

    1. Seminar für ABWL & Controlling, Universität zu Köln, Köln, Germany

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  • Innovative cost oriented planning
  • Includes supplementary material: sn.pub/extras

Part of the book series: Quantitatives Controlling (QC)

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Table of contents (5 chapters)

  1. Front Matter

    Pages I-XXV
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  2. Introduction

    • Philipp Plank
    Pages 1-5

  3. Simulation research framework

    • Philipp Plank
    Pages 7-39

  4. Price and Product-Mix Decisions Under Different Cost Systems

    • Philipp Plank
    Pages 41-90

  5. Extended Decision Model Incorporating Cost-Stickiness

    • Philipp Plank
    Pages 91-115

  6. Conclusion

    • Philipp Plank
    Pages 117-118

  7. Back Matter

    Pages 119-132
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Keywords

About this book

Philipp 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.

Authors and Affiliations

  • Seminar für ABWL & Controlling, Universität zu Köln, Köln, Germany

    Philipp Plank

About 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.

Bibliographic Information

  • Book Title: Price and Product-Mix Decisions Under Different Cost Systems

  • Authors: Philipp Plank

  • Series Title: Quantitatives Controlling

  • DOI: https://doi.org/10.1007/978-3-658-19321-8

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: Springer Fachmedien Wiesbaden GmbH 2018

  • Softcover ISBN: 978-3-658-19320-1Published: 08 September 2017

  • eBook ISBN: 978-3-658-19321-8Published: 29 August 2017

  • Series ISSN: 2945-8390

  • Series E-ISSN: 2945-8404

  • Edition Number: 1

  • Number of Pages: XXV, 132

  • Number of Illustrations: 1 b/w illustrations, 10 illustrations in colour

  • Topics: Accounting/Auditing, Financial Accounting, Production

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