Business & Economics Books:

Price and Product-Mix Decisions Under Different Cost Systems


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Price and Product-Mix Decisions Under Different Cost Systems by Philipp Plank
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Philipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms' performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach.

Author Biography

Philipp Plank received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. C. Homburg. He now works as a project manager und data scientist.
Release date NZ
September 8th, 2017
Country of Publication
1st ed. 2018
10 Tables, color; 10 Illustrations, color; 1 Illustrations, black and white; XXV, 132 p. 11 illus., 10 illus. in color.
Springer Gabler
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