亨格瑞成本与管理会计(第16版) 课件Chapter 14Pricing Decisions And Cost Management.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 14Pricing Decisions And Cost Management.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter14PricingDecisionsAndCostManagement

LearningObjectives(1of2)14.1Discussthethreemajorfactorsthataffectpricingdecisions14.2Understandhowcompaniesmakelong-runpricingdecisions14.3Priceproductsusingthetarget-costingapproach14.4Applytheconceptsofcostincurrenceandlocked-incosts14.5Priceproductsusingthecost-plusapproach

LearningObjectives(2of2)14.6Uselife-cyclebudgetingandcostingwhenmakingpricingdecisions14.7Describetwopricingpracticesinwhichnon-cost factorsareimportant

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