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| | | | | Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
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| | Learning Objectives
Chapter 11: Pricing Decisions, Including Target Costing and Transfer Pricing
- Identify the objectives and rules used to establish prices of goods and services, and relate pricing issues to the management cycle.
- Describe traditional economic pricing concepts.
- Use cost-based pricing methods to develop prices.
- Describe target costing and use that concept to analyze pricing decisions.
- Use target costing to evaluate a new product opportunity.
- Define transfer pricing; use cost-based, market-based, and negotiated methods to develop transfer prices; and use transfer prices to evaluate performance.
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