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A Reconsideration of Full-Cost Pricing

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  • Nubbemeyer, Elmar

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.

Suggested Citation

  • Nubbemeyer, Elmar, 2010. "A Reconsideration of Full-Cost Pricing," Munich Dissertations in Economics 12313, University of Munich, Department of Economics.
  • Handle: RePEc:lmu:dissen:12313
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    File URL: https://edoc.ub.uni-muenchen.de/12313/2/Nubbemeyer_Elmar.pdf
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    Cited by:

    1. Jael, Paul, 2015. "Prix, taux de profit cible et prévention de l’entrée
      [Price, Target Rate of Profit and Entry Preventing]
      ," MPRA Paper 69015, University Library of Munich, Germany.
    2. Jael, Paul, 2014. "Full Cost, Profit and Competition," MPRA Paper 59630, University Library of Munich, Germany.
    3. Jael, Paul, 2014. "Full cost, profit et concurrence
      [Full cost, Profit and Competition]
      ," MPRA Paper 64406, University Library of Munich, Germany.
    4. Jael, Paul, 2015. "Price, target rate of profit and entry preventing," MPRA Paper 65970, University Library of Munich, Germany.

    More about this item

    Keywords

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

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