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Prijszetting en kostprijsberekening. een rondvraag

Listed author(s):
  • T. Franck
  • H. Vandenbussche

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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Article provided by KU Leuven, Faculty of Economics and Business, Review of Business and Economic Literature in its journal Review of Business and Economic Literature.

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

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Handle: RePEc:ete:revbec:20040101
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