The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business.
The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business.
David Dugdale is Emeritus Professor of Management Accounting at the University of Bristol, UK. He was awarded the CIMA Shield for services to the Institute in 2002 and a Lifetime Achievement Award by the British Accounting and Finance Association in 2014.
Inhaltsangabe
1. Introduction 2. Surveys of pricing practice 3. Market segmentation and price fences 4. Value-based pricing 5. Price-value maps 6. Basic economics 7. Behavioural economics 8. Pricing strategies 9. Demographic and geographic pricing 10. Quantity-based pricing 11. Product differentiation and pricing 12. Indirect price discrimination: time-based methods 13. Competition 14. Customer profitability 15. Segmentation, customers and negotiations 16. Price discrimination in economic theory 17. Conclusion