full-cost-plus pricing

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• Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined …   Wikipedia

• cost-plus pricing — An approach to establishing the selling price of a product or service in a commercial organization, in which the total cost of the product or service is estimated and a percentage mark up is added in order to obtain a profitable selling price. A… …   Accounting dictionary

• cost-plus pricing — An approach to establishing the selling price of a product or service in a commercial organization, in which the total cost of the product or service is estimated and a percentage mark up is added in order to obtain a profitable selling price. A… …   Big dictionary of business and management

• cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… …   Accounting dictionary

• cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… …   Big dictionary of business and management

• full cost pricing — A method of setting the selling prices of a product or service that ensures the price is based on all the costs likely to be incurred in its supply. Compare: cost plus pricing, marginal cost pricing …   Accounting dictionary

• full cost pricing — An approach to setting selling prices that attempts to ensure that the price of a good or service is based on all the costs incurred in its supply, including overheads It usually involves an absorption approach to the costing of units. Compare… …   Big dictionary of business and management

• Pricing strategies — for products or services include the following: Contents 1 Competition based pricing 2 Cost plus pricing 3 Creaming or skimming 4 Limit pricin …   Wikipedia

• Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• marginal cost pricing — The setting of product selling prices based on the charging of marginal costs only to the product. The approach is only likely to be used in exceptional circumstances, such as when competition is intensive, as its application to the complete… …   Accounting dictionary

• marginal cost pricing — The setting of product selling prices based on the charging of marginal costs only to the product. The approach is only likely to be used in exceptional circumstances, such as when competition is intensive, as its application to the complete… …   Big dictionary of business and management