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A Reconsideration of Full-Cost Pricing

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  • Nubbemeyer, Elmar
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    Abstract

    The wide use of full-cost pricing techniques remains an explanandum in both economics and management accounting theory. This work surveys and develops possible theoretical explanations of this industrial pricing behaviour and analyses some of its implications. By recognition of the widespread use of imperfect cost-plus pricing heuristics, observable pricing behaviour, as well as empirical market-level phenomena, can be explained. Furthermore, methodological aspects of marginalist price theory are discussed and brought into connection with the meager contemporary interest of most economists in the important phenomenon of full-cost pricing.

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    File URL: http://edoc.ub.uni-muenchen.de/12313/2/Nubbemeyer_Elmar.pdf
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    Bibliographic Info

    Paper provided by University of Munich, Department of Economics in its series Munich Dissertations in Economics with number 12313.

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    Date of creation: 08 Nov 2010
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    Handle: RePEc:lmu:dissen:12313

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    Keywords: Full-Cost Pricing; Cost-Plus Pricing; Pricing Behaviour; Marginalism; Heuristics;

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