000			01613cam a2200181 4500500
005			20250121032552.0
041			_afre
042			_adc
100	1	0	_aViger, Chantal _eauthor
245	0	0	_aThe Influence of Quality Cost Information on Price Setting
260			_c2002.
500			_a89
520			_aThis 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			_apricing decision
690			_aquality costs
786	0		_nAccounting Auditing Control | Volume 8 | 2 | 2002-06-01 | p. 147-164 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2002-2-page-147?lang=en&redirect-ssocas=7080
999			_c454119 _d454119