full-cost pricing

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• full cost pricing — A method of setting the selling prices of a product or service that ensures the price is based on all the costs likely to be incurred in its supply. Compare: cost plus pricing, marginal cost pricing …   Accounting dictionary

• full cost pricing — An approach to setting selling prices that attempts to ensure that the price of a good or service is based on all the costs incurred in its supply, including overheads It usually involves an absorption approach to the costing of units. Compare… …   Big dictionary of business and management

• full cost pricing — /ˌfυl kɒst praɪsɪŋ/ noun a pricing method based on assessing the full production cost of each product unit and adding a profit margin …   Marketing dictionary in english

• Ценообразование на основе полной себестоимости (FULL COST PRICING)  — Метод образования цены продукции на основе определения полных затрат (включая переменные и постоянные производственные затраты) . Ср. с Ценообразование на основе маржинальной прибыли (Contribution Pricing) …   Словарь терминов по управленческому учету

• full-cost transfer prices — Transfer prices that are set by full cost pricing but do not include a profit margin for the supplying division. This method is widely used in practice. However, there can be problems for managers if they do not have accurate cost information,… …   Accounting dictionary

• full-cost transfer prices — Transfer prices that are set by full cost pricing but do not include a profit margin for the supplying division. This method is widely used in practice. However, there can be problems for managers if they do not have accurate cost information,… …   Big dictionary of business and management

• marginal cost pricing — The setting of product selling prices based on the charging of marginal costs only to the product. The approach is only likely to be used in exceptional circumstances, such as when competition is intensive, as its application to the complete… …   Accounting dictionary

• marginal cost pricing — The setting of product selling prices based on the charging of marginal costs only to the product. The approach is only likely to be used in exceptional circumstances, such as when competition is intensive, as its application to the complete… …   Big dictionary of business and management

• Pricing strategies — for products or services include the following: Contents 1 Competition based pricing 2 Cost plus pricing 3 Creaming or skimming 4 Limit pricin …   Wikipedia

• Cost-of-production theory of value — In economics, the cost of production theory of value is the theory that the price of an object or condition is determined by the sum of the cost of the resources that went into making it. The cost can compose any of the factors of production… …   Wikipedia

• cost-plus pricing — An approach to establishing the selling price of a product or service in a commercial organization, in which the total cost of the product or service is estimated and a percentage mark up is added in order to obtain a profitable selling price. A… …   Accounting dictionary