Product Pricing Based on Accounting Costs.
比较了三种常用会计成本在定价中的效果，找出每种成本在什么条件下能得出最接近完整分析的价格，并据此提出关于成本方法使用的可检验假设。
Abstract ABSTRACT: Since various accounting costs are used in product pricing decisions, this paper' Identifies conditions under which a particular product cost is appropriate for use in product pricing. The approach used is to compare 'the output price selected Using three accounting costs commonly used in pricing with the output price selected by a utility-maximizing decision maker conducting a complete analysis. This comparison indicates conditions under which each accounting cost leads to prices closest to those obtained after a complete analysis and is used to develop testable hypotheses about costing method use.