Competitive Cost-Based Pricing Systems for Modern Manufacturing

Robert J. Campbell

$131

Hardback

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English

Praeger Publishers Inc
09 October 1992

Cost accounting; Manufacturing industries

In an era of fierce international competition, manufacturing firms must have a thorough understanding of their cost structure and how that structure relates to pricing and product mix decisions. Two competing conceptual approaches to designing product cost systems that support decision making are Activity-based Costing and the Theory of Constraints. Rather than argue in favor of one to the exclusion of the other, Robert J. Campbell presents a new approach to cost system design that combines the strengths of each school of thought, thereby overcoming the significant limitations of each. The need to price the product mix in order to exploit constrained resources is advocated by the Theory of Constraints, while the need to examine resource consumption from activities, both value adding and non-value adding, to support the principles of JIT is advocated by Activity-based Costing.

After examining the nature of a firm's cost structure as it relates to the activities performed by various functional areas, Campbell discusses the development of activity-based cost systems through an extensive example. Activity-based costing can lead to building excessively complex accounting systems that lack focus and provide confusion about short-run versus long-run changes in the cost structure. After a chapter examining short-run cost behavior and cost relationships, an in-depth discussion of the Theory of Constraints and how it is contrasted to, and complemented by, activity-based costing follows. In these middle chapters the strengths of each methodology are identified and combined into a unified approach to product cost systems. Later chapters provide discussion on pricing strategies, customer profitability analysis, and providing cost measures that recognize either loss of learning or volume-related efficiencies in machine-paced organizations. This book is an important resource for executives or consultants seeking to implement new cost management systems that lead to improved decision making, as well as for educators seeking to reconcile and understand Activity-based Costing and the Theory of Constraints.

By: Robert J. Campbell
Imprint: Praeger Publishers Inc
Country of Publication: United States
Dimensions: Height: 235mm, Width: 156mm, Spine: 15mm
Weight: 624g
ISBN: 9780899306537
ISBN 10: 0899306535
Pages: 272
Publication Date: 09 October 1992
Recommended Age: From 7 to 17 years
Audience: College/higher education , A / AS level , Further / Higher Education
Format: Hardback
Publisher's Status: Active

ROBERT J. CAMPBELL is a Professor of Accountancy at Miami University in Oxford, Ohio. He has served as a consultant with a number of manufacturing firms and has published in journals such as Management Accounting, Journal of Cost Management, the CPA Journal, and Internal Auditing. One of his articles, Strategic Pricing in the Automative Glass Industry is currently used by the Goldratt Institute in its national Executive Decision Making training workshops.

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Competitive Cost-Based Pricing Systems for Modern Manufacturing

Robert J. Campbell

$131

Hardback

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