COSTING AND PRICING

Author:

Jacob M.E.L.

Abstract

If you ask most people about cost and price they believe they understand exactly what is meant. Cost is what you pay for an item and price is what the seller asks — and for most buyers the transactions are the same. However, cost and price are different to different players in a transaction. There is the cost of creating, developing, producing, marketing, supporting, distributing, storing, and selling an item. There is the retail or list, wholesale, sale, or discounted price at which the item is sold and which the purchaser pays. It sounds simple, but in reality it is a complex process involving a high degree of subjective judgment.

Publisher

Emerald

Subject

Library and Information Sciences,General Business, Management and Accounting

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