After studying this Chapter 22 Pricing and Profitability Analysis, you should be able :
- Discuss basic pricing concepts.
- Calculate a markup on cost and a target cost.
- Discuss the impact of the legal system and ethics on pricing.
- Explain why firms measure profit, and calculate measures of profit using absorption and variable costing.
- Determine the profitability of segments.
- Compute the sales price, price volume, contribution margin, contribution margin volume, sales mix, market share, and market size variances.
- Discuss the variations in price, cost, and profit over the product life cycle.
- Describe some of the limitations of profit measurement.
Also See for downloading of Chapter 23 Capital Investment
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