ISHS Acta Horticulturae 77: V Symposium on Horticultural Economics
CALCULATION METHOD OF MINIMUM PRICES FOR HORTICULTURAL PRODUCTS |
| Author: | W. Rothenburger |
| Abstract:
Here, then a method of cost-calculation for the determination of minimum prices is represented, which is leased on the marginal costing as a post calculation and which avoids some weak points of the full cost precalculation. So the aim is to prepare operational costs, that see, whether a market price under conditions of competition give a surplus, calculatory fixed costs or ready costs, or not. With this information the manager can determine the priority of operational reactions more easily. | |
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