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Prijszetting en kostprijsberekening. een rondvraag

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  • T. Franck
  • H. Vandenbussche
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    Abstract

    In dit artikel rapporteren we de resultaten van een schriftelijke rondvraag bij 370 Belgische bedrijven naar prijszetting en kostprijsberekening in de praktijk. Hierover bestaan er reeds verscheidene internationale studies, maar voor België is dit niet het geval. De ondernemingen in onze rondvraag komen uit de chemische nijverheid en de sector van de productie van bouwmaterialen. De resultaten geven ondermeer aan dat prijszetting nog altijd veel meer kosten- dan marktgericht is. Ook vinden we, in tegenstelling tot wat de micro-economische theorie voorspelt, dat de gecontacteerde bedrijven hun prijsbeslissing eerder baseren op integrale dan op variabele kosten.

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    File URL: http://www.econ.kuleuven.be/tem/jaargangen/2001-2010/2004/TEM2004-1/TEM%2004_1_1_%20franck-vandenbussche.pdf
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    Bibliographic Info

    Article provided by Katholieke Universiteit Leuven, Faculteit Economie en Bedrijfswetenschappen in its journal Review of Business and Economics.

    Volume (Year): XLIX (2004)
    Issue (Month): 1 ()
    Pages: 3-46

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    Handle: RePEc:ete:revbec:20040101

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    Postal: Naamsestraat 69, 3000 Leuven
    Web page: http://www.econ.kuleuven.be
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