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Target Costing and Cost Analysis for Pricing Decisions


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    Narrated Slides (Chapter Content)

After completing this chapter, you should be able to:

15-1List and describe the four major influences on pricing decisions.
15-2Explain and use the economic, profit-maximizing pricing model.
15-3Set prices using cost-plus pricing formulas.
15-4Discuss the issues involved in the strategic pricing of new products.
15-5List and discuss the key principles of target costing.
15-6Explain the role of activity-based costing in setting a target cost.
15-7Explain how product-cost distortion can undermine a firm’s pricing strategy.
15-8Explain the process of value engineering and its role in target costing.
15-9Determine prices using the time and material pricing approach.
15-10Set prices in special-order or competitive-bidding situations by analyzing the relevant costs.
15-11Describe the legal restrictions on setting prices.










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