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fixation des prix par majoration des coûts [1 record]

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Record 1 2002-09-25

English

Subject field(s)
  • Financial Accounting
  • Market Prices
CONT

Cost-plus or markup pricing occurs when firms determine the retail price of a commodity as a given multiple of the wholesale price - if there is a 50% markup, a good that costs the firm $10 to acquire will be sold for $15. If all firms use the same markup percentage, they will all tend to charge the same price. Manufacturers of goods often facilitate this practice by posting "recommended retail prices" on the products.

French

Domaine(s)
  • Comptabilité générale
  • Prix (Commercialisation)
CONT

Les pratiques courantes de fixation des prix : analyse et critique. Le prix par majoration des coûts ou le mark-up.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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