柠檬璐水 发表于 2011-10-30 23:11 
谢谢楼上同学啊~~还有就是markup pricing和商品弹性的关系不太明白~~还有full-cost pricing怎么理解呢?
你是学管理会计的?!尝试回答你问题如下:
1. Relation between percentage markup rate and price elasticity:
percentage markup rate = (p-c)/c = 1/[tao - 1 ], in which p is retail price, c is cost and tao is price elasticity
2. With full-cost costing, refer to the paper: "A critical overview of the use of full-cost data for planning and pricing", 2002, Journal of Management Accounting Research, by Balakrishnan&Sivaramakrishnan