Is pricing of ICT-intense offerings following classical paths of pricing, or are they losing ground? Is pricing in telecom based on costing, customer value or something else? Who participates in creating the offerings that meet the end customers? And how is revenue distributed among...

Ackerbaubetriebe auf Grenzstandorten in Nordostdeutschland können mit den 2010 vorherrschenden Produktionssystemen und Betriebsorganisationen bei einem Agrarpreisniveau von 160 €/t Weizen ihre Vollkosten ohne die entkoppelten Direktzahlungen der EU nicht decken. Es ist offen, ob und wie diese...

Purpose – The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it. Design/methodology/approach – Firms that adopted the UVA method...

In this paper we perform a mathematical analyse of profits and losses in direct and full costing. They are compared in different situations, mainly the utilisation of productive capacity and the existence of beginning inventories. Direct costing was conceived as a system of cost accounting which...

The question of how, or even whether, indirect costs should be allocated for pricing decisions has been controversial and unresolved. This paper takes a step toward answering this question by examining the special case of a firm that must incur incremental fixed costs to complete any or all of...