Assessment 2: Product Pricing

Resources

The following resources provide information on cost accounting and budgeting:

· Marshall, D., McManus, W., & Viele, D. (2020). Accounting: What the numbers mean (12th ed.). New York, NY: McGraw-Hill. Available in the courseroom via the VitalSource Bookshelf link.

. The following chapters are most appropriate for this assessment:

. Chapter 12, "Managerial Accounting and Cost-Volume-Profit Relationships."

. Chapter 14, "Cost Planning."

· Droms, W. G., & Wright, J. O. (2015).  Finance and accounting for nonfinancial managers: All the basics you need to know.  New York, NY: Basic Books.

· The following chapter may be particularly useful:

. Chapter 2, "The Tax Environment," pages 22–31.

The following article provides an example of how different aspects of packaging may need to be considered as part of the accounting approach related to contribution margin:

· Atagan, G., & Yükçü, S. (2013).  Effect of packing cost on the sales price and contribution margin.  Ege Academic Review, 13(1), 1–9.

·

The following resources address making production and pricing decisions:

· Marshall, D., McManus, W., & Viele, D. (2020). Accounting: What the numbers mean (12th ed.). New York, NY: McGraw-Hill. Available in the courseroom via the VitalSource Bookshelf link.

. Chapter 13, "Cost Accounting and Reporting."

· Diffley, E. A., & Greenstein, A. (2016).  Presenting non-GAAP financial measures in the face of increased scrutiny.  Insights, 30(6), 3–9.