APPROPRIATE METHODS OF MEASURING COSTS AND THEIR IMPACT ON PRICING DECISIONS IN THE EVENT OF MULTIPLE PRODUCTS

Authors

  • Shaymaa Abdulhusein Abdulkadhim Alisawi

Abstract

The research aims to study the effect of changing production mix ratios on cost measurement, and study the effect of changing production mix and sales mix on pricing decisions, in addition to applying the effect of changing production mix and sales mix on cost measurement and pricing decisions in the Qadisiyah Dairy Factory. A basic hypothesis has been put forward that: the multiplicity of products will have an effect on the methods of measuring costs through the production mix, and that this effect will differ according to the method used, and that the multiplicity of products has another effect on pricing decisions in the short and long term. The research sample was the Qadisiyah Dairy Factory, one of the formations of the Iraqi Ministry of Industry and Minerals for the fiscal year ending 12/31/2020. The research found that following modern methods of cost accounting can help in rationalizing pricing decisions in light of the multiplicity of products.

Downloads

Download data is not yet available.

Downloads

Published

2021-05-24

How to Cite

Shaymaa Abdulhusein Abdulkadhim Alisawi. (2021). APPROPRIATE METHODS OF MEASURING COSTS AND THEIR IMPACT ON PRICING DECISIONS IN THE EVENT OF MULTIPLE PRODUCTS. PalArch’s Journal of Archaeology of Egypt / Egyptology, 18(16), 513-530. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/8620