The Influence of Quality Cost Information on Price Setting (notice n° 454119)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01613cam a2200181 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032552.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Viger, Chantal |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Influence of Quality Cost Information on Price Setting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 89 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This research proposes to provide evidence on the effects of quality cost information in traditional accounting systems. In particular, this research focuses on the effects of quality cost information on managers’ pricing decisions. The results of this study demonstrated the importance and influence of quality cost information on management pricing decisions. Results proved that pricing decisions were also influenced by the controllability of quality costs. Moreover, it was proven that the extent to which quality cost information affects pricing decision was not the same across the level of competition : the impact increased as the level of competition increased. Likewise, the extent to which controllability of quality costs affects pricing decision was not the same across the level of competition : the impact increased as the level of competition increased Finally the effect of quality cost information was not the same across the levels of both buyers’ sensitivity to price variation and market competition. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pricing decision |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quality costs |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 8 | 2 | 2002-06-01 | p. 147-164 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2002-2-page-147?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2002-2-page-147?lang=en&redirect-ssocas=7080</a> |
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