The Effect of Using Cost Policy in Improving the Pricing Efficiency in Food Industrial Sector

Q2 Economics, Econometrics and Finance International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI:10.35248/2472-114X.18.6.175
Mohammad W Hamdan
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Abstract

The cost system of enterprise is considered very crucial in determining the pricing of good in enterprises. The objective of this paper is to investigate the effect of using the cost as a tool to determine the final price of products. To accomplish the objectives of this research questionnaire was used as a tool to collect data. Four items were included: the effective costs, control of costs, providing data for planning and support management decisions and its effect price effectiveness. Comprehensive survey was used to collect data. The results showed that the cost policy can be used as a tool to determine competitive prices.
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运用成本政策提高食品行业定价效率的效果
企业成本体系是决定企业商品定价的关键。本文的目的是研究使用成本作为确定产品最终价格的工具的效果。为了达到本研究的目的,我们使用问卷作为收集数据的工具。包括四个项目:有效成本、成本控制、为规划和支持管理决策提供数据及其对价格有效性的影响。采用综合调查的方法收集数据。结果表明,成本政策可以作为确定竞争价格的工具。
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来源期刊
International Journal of Digital Accounting Research
International Journal of Digital Accounting Research Economics, Econometrics and Finance-Finance
CiteScore
4.20
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