Cost Allocation in a Service Industry
نویسنده
چکیده
This article evaluates a firm’s service cost structure and the associated cost allocation methodology and its impact on pricing strategy, which manifests in revenues or market share, profitability, and customer satisfaction. We discuss a cost allocation methodology which will be useful in conjunction with other marketing tools in development of a pricing structure for a firm’s services against the backdrop of dynamic market conditions and with the goal of maximizing shareholder value.
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