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.

N

ew York, NY: Basic Books.

o

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 a

pproach related to contribution margin:

·

Atagan, G., & Yükçü, S. (2013).

Effect

of

packing

cost

on

the

sal

es

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

-

H

ill.

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.

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.

o 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.