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Assessment of Product Profitability

Jouko Karjalainen

p. 198-210

    Abstract

    Activity-based costing literature has emphasized accurate cost assignment but management of product profitability must consider other aspects, too. This paper will especially discuss how the choice of the profitability measure can affect our impression of product profitability. A truly anticipatory system should also be able to estimate customer behavior, because both revenue and cost affect profitability. These aspects will be illustrated with examples.

    Index

    Keywords

    product profitability, activity-based costing, product costing, pricing, economic profit

    Text

    Download Facsimile [PDF, 6.1M]

    References

    Bibliographical reference

    Jouko Karjalainen, « Assessment of Product Profitability », CASYS, 13 | 2002, 198-210.

    Electronic reference

    Jouko Karjalainen, « Assessment of Product Profitability », CASYS [Online], 13 | 2002, Online since 08 October 2024, connection on 27 December 2024. URL : http://popups.uliege.be/3041-539x/index.php?id=3142

    Author

    Jouko Karjalainen

    Helsinki University of Technology, Finland

    Copyright

    CC BY-SA 4.0 Deed