The value of more accurate customer profitability reports: Does cost complexity matter?
نویسندگان
چکیده
This paper reports experimental evidence on the potential benefits of reporting different levels of customer-related information in a pricing decision context. The paper mainly focuses on the influence of the complexity of the environment on the value of more accurate customer profitability systems. Contrary to the findings of Gupta & King (1997) our results indicate that more accurate reports have more value in complex cost environments. In addition we find that, compared to a situation where decision makers receive only general profit feedback, reports based on traditional costing systems improve the quality of the pricing decision in complex environments.
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