哈尔滨工业大学学报(英文版)
哈爾濱工業大學學報(英文版)
합이빈공업대학학보(영문판)
JOURNAL OF HARBIN INSTITUTE OF TECHNOLOGY
2003年
2期
141-144
,共4页
activity-based costing (ABC)%optimal pricing decision%cost behavior model
In order to find out the applicability of the optimal pricing decision model based on conventional costbehavior model after activity-based costing has given strong shock to the conventional cost behavior model andits assumptions, detailed analyses have been made using the activity-based cost behavior and cost-volume-profitanalysis model, and it is concluded from these analyses that the theory behind the construction of optimal pri-cing decision model is still tenable under activity-based costing, but the conventional optimal pricing decisionmodel must be modified as appropriate to the activity-based costing based cost behavior model and cost-volume-profit analysis model, and an optimal pricing decision model is really a product pricing decision model construc-ted by following the economic principle of maximizing profit.
