Finansinių rodiklių vaidmuo kainodaroje

Article English OPEN
Tuusis, Danel (2007)
  • Subject: 33 Ekonomika / Economics | Management of pricing | Kainodara | Kainodaros valdymas | Pridėtinių kaštų metodas | Cost-plus method | Kainodara mažose ir vidutinėse įmonėse | Pricing | SME pricing

The paper studies the use of cost-plus method which is the most used pricing method among companies. Based on case-studies the paper defines two-level pricing management where different pricing methods are used. The paper argues against the simplified approach to the cost-plus method and explains states hypothesis why companies count costs differently in price management. Straipsnyje analizuojamas dažniausiai naudojamas kainodaros metodas šiuolaikinėse įmonėse – pridėtinių kaštų modelis. Remiantis atvejų analize, straipsnyje apibrėžiami du kainodaros valdymo lygiai, kuriuose naudojami skirtingi metodai. Autorius palaiko supaprastintą požiūrį į pridėtinių kaštų metodą bei paaiškina hipotezę, kodėl įmonės kainodaroje skirtingai skaičiuoja bei vertina kaštus.
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