Accounting Foundations: Cost-Based Pricing Strategies
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz, 2 Ch
Skill Level: Intermediate | Genre: eLearning | Language: English + .srt | Duration: 24 Lectures (1h 27m) | Size: 611 MB
Accurate pricing protects your profits and keeps your products competitive. In this course, instructors Jim and Kay Stice explore cost-based pricing strategies that account for the costs associated with creating products, from materials to man hours, as well as overhead and R&D. Discover how the cost-plus model used in government contracts can provide a baseline for your business, and explore alternatives such as loss leaders and bundling. Then learn how to account for the production constraints for special orders and use forecasting to determine stable long-term prices. Finally, learn how transfer pricing can affect internal performance metrics and international income tax planning, and how activity-based costing allows companies to charge more for products or customers with greater demands.
Topics includes:
Cost-based pricing for custom products
Cost-plus pricing
What counts as a cost?
Fixed costs vs. variable costs
Short-term and long-term pricing
Transfer pricing
Accounting for overhead costs
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