Optimal pricing decision model based on activity—based costing
王福胜, 常庆芳 · 哈尔滨工业大学学报：英文版 · 2003
In order to find out the applicability of the optimal pricing decision model based on conventional costbehavior model after activity-based costing has given strong shock to the conventional cost behavior model andits assumptions, detailed analyses have been made using the activity-based cost behavior and cost-volume-profitanalysis model, and it is concluded from these analyses that the theory behind the construction of optimal pri-cing decision model is still tenable under activity-based costing, but the conventional optimal pricing decisionmodel must be modified as appropriate to the activity-based costing based cost behavior model and cost-volume-profit analysis model, and an optimal pricing decision model is really a product pricing decision model construc-ted by following the economic principle of maximizing profit.