Penetapan harga berdasarkan permintaan adalah metode yang berfokus pada faktor produk memengaruhi selera konsumen. Dari tingkat dan penawaran ada, produsen menentukan keseimbangan (equilibrium price). Metode banyak digunakan untuk pokok produksi menggunakan full costing juga variable costing. ini sama-sama berfungsi sebagai perhitungan atas suatu biaya produk.

Public administrations in Germany currently face challenges of cost reduction and modernization. Furthermore, PanEuropean directives foster process harmonization and introduction of IT-supported and optimized processes. Hereby activitybased costing can be a useful instrument for process assessment and evaluation. Especially through the introduction of New Public Management and double-entry acco...

UNLABELLED The short-comings of current anticoagulants have led to the development of newer, albeit more expensive, oral alternatives. OBJECTIVE To explore the potential impact the new anticoagulants dabigatran and rivaroxaban in the local hospital setting, in terms of utilisation and subsequent costing. METHOD A preliminary costing analysis was performed based on a prospective 2-week clini...

The purpose of this paper is to provide a method to identify customer (sustainability) demands, map these via price equivalents and use the equivalents for green logistics target costing. We use the methodology of Expert Survey and Choice Based Conjoint Analysis to study purchase decisions and determine customers’ price readiness for sustainable logistics services. The results are inter alia th...

Most companies prefer to use absorption costing rule rather than marginal cost pricing. This article is aimed at defining the absorption costing rule as deriving from a principal-agent formulation of two tier organizations : (i) the upstream unit fixes the production capacity and uses it as a cost driver to compute the average cost (ii) the downstream unit operates on the market and chooses the...

www.pharmacypractice.org (ISSN: 1886-3655) 1 ABSTRACT The short-comings of current anticoagulants have led to the development of newer, albeit more expensive, oral alternatives. Objective: To explore the potential impact the new anticoagulants dabigatran and rivaroxaban in the local hospital setting, in terms of utilisation and subsequent costing. Method: A preliminary costing analysis was perf...