Report格式范文

<P>Report格式范文</P> <P>I. Introduction<BR>The pricing strategy has the significant influence to enterprise’s profit．The operator also must realize the pricing strategy is an important method to distinguish with other competitors’ product or the service．Also we must accurately and nimbly grasp knowledge and the art of the pricing strategy.<BR>As the financial director of a large company, Manac plc, in order to improve the current situation to obtain more targeted profits, it should adopt some strategies to focus on the pricing decision. In this report, it is recommended the combination of the standard costing and Activity Based Costing.</P> <P>II. The models and concepts affecting the pricing decision<BR>(1) Definition of pricing decision</P> <P>(2) Models of pricing decision<BR>The following are three kinds of simple-to-use pricing models (S. Viswanathan and Qinan Wang, 2003). <BR>1. Simon pricing model<BR>2. Rao - Shakun model<BR>3. Dolan - Jeuland Model  </P> <P>III. The role of standard costing and variance analysis in management accounting<BR>(1) The role of standard costing<BR>(2) Variance analysis</P> <P>IV. The advantages and disadvantages of introducing an Activity Based Costing  <BR>(1) The comparison of Activity Based Costing and Absorption Costing</P> <P>(2) Advantages of ABC<BR>1) It can be an incentive for managers to conduct effective cost control <BR>2) It can provide a relatively accurate cost information<BR>3) Operating cost information can strengthen the scientific nature of business decisions </P> <P>(3) Disadvantages of ABC</P> <P>(4) Case analysis<BR>1) Case Description<BR>2) The implementation of the results of ABC</P> <P>V. Conclusion<BR>Through the above analysis, for the Manac plc to enhance the targeted profit, it can use the combination of standard costing and Activity Based Costing to effectively manage and control costs and correctly evaluate the performance in management accounting.</P> <P>References</P> <P>Babad, Balachandran (1993) Cost driver optimization in costing, The Accounting Review, (7): 116-117</P> <P>Christopher Gppal, Harold Cypress (1993) Integrated Distribution Management, Competing on customer service, time and cost.</P> <P>Johnson, Relevance Lost (1986) The Rise and Full of Management Account, Harvard Business School,http://www.51lunwen.org/dxessay/ (3): 20-32</P> <P>Robert S. Kaplan, Anthony A. Atkinson (1998) Advanced management accounting, 3rd edition, Upper Scaddle River, NJ07458: Prentice Hill.</P> <P>Robin Cooper and Robert S. Kaplan (1991) Profit Priorities from Activity-Based Costing, Harvard Business Review, May-June, pages 130-136</P> <P>S. Viswanathan and Qinan Wang (2003) Discount pricing decisions in distribution channels with price-sensitive demand, European Journal of Operational Research Volume 149, Issue 3, 16 September 2003, Pages 571-587 <BR> </P>