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Articles

CALCULATION METHOD OF MINIMUM PRICES FOR HORTICULTURAL PRODUCTS

Article number
77_41
Pages
385 – 392
Language
Abstract
Here, then a method of cost-calculation for the determination of minimum prices is represented, which is leased on the marginal costing as a post calculation and which avoids some weak points of the full cost precalculation.
So the aim is to prepare operational costs, that see, whether a market price under conditions of competition give a surplus, calculatory fixed costs or ready costs, or not.

With this information the manager can determine the priority of operational reactions more easily.

Publication
Authors
W. Rothenburger
Keywords
Full text
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