21:07 May 16, 2014 |
English to Serbian translations [PRO] Bus/Financial - Finance (general) / Transfer pricing | |||||||
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| Selected response from: Vladimir Nadj Serbia Local time: 03:07 | ||||||
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2 | odnos/pokazatelj profitne marže pre oporezivanja |
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full-cost mark-up (ratio/indicator) odnos/pokazatelj profitne marže pre oporezivanja Explanation: Full Cost Pricing This is a practice where the price of a product is calculated by a firm on the basis of its direct costs per unit of output plus a markup to cover overhead cost and profits. The overhead costs are generally calculated assuming less than full capacity operation of a plant in order to allow for fluctuating levels of production and costs. Full cost pricing is often used by firms as it is very difficult to calculate the precise demand for a product and establish a market price. Empirical studies indicate that full cost pricing methods are widely employed by business firms. R.B. Heflebower, "Full Costs, Cost Changes and Prices" in thNational Bureau of Economic Research, Business Concentration and Pricing Policy, Princeton University Press, Princeton, 1955 pp. 361-396; A. Silberston,"Surveys of Applied Economics: Price Behaviour of Firms," Economic Journal, Vol. 80, September, 1970, pp. 511-582. Ako sam dobro shvatio, uračunavaju se fabrička cena proizvoda, troškovi proizvodnje i željeni profit, a nema transportnih troškova i poreza. |
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