Strategic Pricing and Management Accounting

ISBN-13: 9781032224824 / Angielski / Twarda / 2022 / 224 str.

David Dugdale

Opis

The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business.

Recenzje

"Historically, pricing has been largely cost-based, driven by information from accounting. The book Strategic Pricing and Management Accounting by David Dugdale convincingly highlights how management accounting can drive strategic pricing, by complementing cost information with information on customer value and on competitors. This book will enable management accountants to drive profits via pricing: highly recommended."

 — Andreas Hinterhuber, Associate Professor of Marketing, Ca' Foscari University, Equity partner, Hinterhuber & Partners

"My sense is that it is the most comprehensive and up to date modern book on management accounting and pricing.　 Dugdale’s book encompasses a huge knowledge base in this area interspersed with valuable practical examples and illustrations. The book will be regarded, for a long time, as the ‘go to place’ for any executive or student concerned with pricing issues tied to management accounting and strategic decision making."

— Alnoor Bhimani, Professor of Management Accounting, Department of Accounting & Director, South Asia Centre, London School of Economics and Political Science

"A must read for aspiring and seasoned Management Accountants as well as anyone interested in boosting company performance through pricing! Using real life examples and illustrative calculations, David Dugdale manages to strike the perfect balance between academic textbook and practical guidelines. It will be a staple in my professional toolbox."

— Daniel Antoine, Vice President Performance Management and Controlling, IGEL Technology Corporation

Spis treści

1. Introduction 2. Surveys of pricing practice 3. Market segmentation and price fences 4. Value-based pricing 5. Price-value maps 6. Basic economics 7. Behavioural economics 8. Pricing strategies 9. Demographic and geographic pricing 10. Quantity-based pricing 11. Product differentiation and pricing 12. Indirect price discrimination: time-based methods 13. Competition 14. Customer profitability 15. Segmentation, customers and negotiations 16. Price discrimination in economic theory 17. Conclusion

O autorze

David Dugdale is Emeritus Professor of Management Accounting at the University of Bristol, UK. He was awarded the CIMA Shield for services to the Institute in 2002 and a Lifetime Achievement Award by the British Accounting and Finance Association in 2014.