Comparison of pricing according to the system (ABC) and the traditional methods - (case study)
THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES,
2009, Volume 6, Issue 25, Pages 174-190
AbstractThe decision to determine the price is a strategic decision to be made based on factors Adhmnha political and economic factors, and the reactions of competitors and customer satisfaction, cost, and what the cost is a key element in determining the price, it could be argued that the more the measure cost accurately whenever determining the price more realistic, and this requires accuracy in linking the cost to the purpose of direct incidence, and this Malaimcn be achieved by the traditional methods of determining prices, as the traditional methods used to determine prices suffer from the problem of lack of precision in determining the price as a result of inaccuracy in determining the cost, prompting accountants to the use of system costs activities on the basis of price in determining which overcomes the problem on the one hand and the problem of inequality in the distribution of indirect costs of industrial on the other.
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