- The accountant’s perspective – costing and pricing
- Absorption costing and full-cost-plus pricing
- Marginal-cost-plus pricing
- Activity-based costing (ABC) pricing
- Life-cycle costing and pricing
- The economist’s perspective
- The marketer’s perspective
- Combining the three perspectives: establishing an appropriate pricing strategy
- Pricing strategies
- Target pricing and target costing
- Managers who wish to improve their analytical skills and use accounting and finance tools for managerial advantage.
- Those who wish to understand and use accounting knowledge for operational and management decision making.
Upon completion of this course, you will be able to understand:
- Appropriate costing methods for pricing.
- The potential impact of different competitive environments on pricing.
- Appropriate pricing strategies to fit different markets and products/services.