Unformatted text preview: costs, joint costs, split ‐ off point, etc. o Types of decisions : • Additional processing (sell now or process further) • Make or buy (outsourcing) • Dropping a product line • Joint products: sell or process further • Computing value of loosening a constraint • Allocating costs to joint products using relative sales value at split ‐ off o Pricing Decisions: o Definitions: • Special order, cost ‐ plus pricing, target costing, CPM, activity ‐ based pricing. o Types of pricing decisions : • Profit ‐ maximizing price • Pricing special orders • Cost ‐ plus pricing • Target pricing • Analyzing customer profitability • Activity ‐ based pricing...
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- Fall '09
- David Cayley, direct fixed costs, avoidable fixed costs, Steve Markoff, allocation process Allocation, common fixed costs