Activity-based costing: A powerful tool for pricing

Journal of Business and Industrial Marketing

Volumn 15, Issue 1, 2000, Pages 23-33

  Lere, John C ^a  

^a ST CLOUD STATE UNIVERSITY   (United States)

Author keywords

Activity based costing; Cost accounting; Industrial marketing; Negotiating; Pricing; Product costing

Indexed keywords

EID: 0038102889     PISSN: 08858624     EISSN: None     Source Type: Journal    
DOI: 10.1108/08858620010311539     Document Type: Article

References (4)

1. Cooper, R. (1990), "Cost classification in unit-based and activity-based manufacturing cost systems", Journal of Cost Management, Vol. 4 No. 3, pp. 4-14.
2. Kaplan, R.S., Weiss, D. and Desheh, E. (1997), "Transfer pricing with ABC", Management Accounting, Vol. 78 No. 11, pp. 20-8.
3. Merz, C.M. and Hardy A. (1993), "ABC puts accountants on design team at HP", Management Accounting, Vol. 75 No. 3, pp. 22-7.
4. Stevenson, T.H., Barnes, F.C. and Stevenson, S.A. (1993), "Activity-based costing: an emerging tool for industrial marketing decision makers", Journal of Business and Industrial Marketing, Vol. 8 No. 2, pp. 40-52.