Pricing Decision ||class-1|| chapter -7||MBS 3rd semester|| Account
Автор: help for student
Загружено: 2026-01-10
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Pricing Decision class||
Master the art of Pricing Decision and ace your MBS 3rd Semester exams!
Cost-Based Pricing: Master the traditional "Cost-Plus" logic. Learn the difference between total cost and variable cost pricing.
Activity-Based Cost (ABC) Pricing: Learn why modern businesses are ditching traditional overhead allocation for a more precise ABC approach.
Target ROI Pricing: We demystify the formula to ensure your pricing covers both costs and the required return on your investment.
Target Costing: A "Competitive Strategy." Learn how to design products to fit a price, rather than pricing to fit a product.
Transfer Pricing: Solve the "Internal Conflict" between divisions. Understand how to set prices for inter-company transfers that satisfy everyone.
What Makes This Video Different?
Real-World Case Studies: We don't just talk about theory; we apply these pricing strategies to real-world business scenarios.
Exam Logic: I reveal the specific patterns of questions asked in previous TU/MBS exams.
Visual Summaries: Includes easy-to-screenshot charts and tables for quick revision.
Mistake Prevention: I point out the common calculation errors students make in Transfer Pricing and Target\ ROI calculations.
Pro-Exam Tips for MBS Students:
Read the Requirement: Always check if the question asks for a markup on total cost or variable cost.
The Transfer Pricing Rule: Remember, the goal of transfer pricing is Goal Congruence—making sure what's best for the division is also best for the whole company!
Formula Focus: Memorize the Return\ on\ Investment components (Operating\ Income\ /\ Average\ Assets) as they are frequently tested.
Crack the code of Pricing Decisions in your MBS 3rd Semester!
Are you struggling to balance theoretical concepts with complex numerical problems? In this masterclass, we cover Chapter 7: Pricing Decision and Control in a way that ensures you are 100% prepared for your exams.
Whether it's understanding why a company chooses a specific pricing strategy or solving high-level numerical problems from past papers, this video is your complete solution.
What This Video Covers:
In this session, we dive deep into the five pillars of Pricing Decisions, tackling both the "What" (Theory) and the "How" (Numerical):
Cost-Based Pricing:
Learn the logic behind the "Cost-Plus" model.
Practical examples of finding the selling price by covering all manufacturing and non-manufacturing costs.
Activity-Based Cost (ABC) Pricing:
Understand how to assign costs more accurately based on activities.
Numerical breakdown of price calculation in a modern manufacturing environment.
Target Return on Investment (ROI) Pricing:
Discover how companies set prices to meet their long-term financial goals.
Step-by-step numerical solving to ensure your price delivers the required profit on capital.
Target Costing:
A deep dive into market-driven pricing where "Price dictates Cost."
Numerical analysis on how to reduce costs without compromising quality.
Transfer Pricing:
Master the art of internal pricing between different divisions of the same company.
Solving the most common exam-style problems regarding inter-departmental transfers.
Why Watch This Video?
Comprehensive Guide: We don’t just explain the theory; we show you how to solve the math.
Exam-Oriented Approach: Focused specifically on the MBS 3rd Semester syllabus and previous year question patterns.
Logical Simplification: Complex accounting jargon simplified into everyday business language.
Productivity Tool: Watch it as a full lecture or use it as a quick revision before your exams.
Pro-Tips for Students:
Conceptual Clarity: Understanding the "Theory" first makes the "Numerical" part 50% easier.
Practice with Me: Keep your calculator and notebook ready. Pause the video, try the calculation, and then watch the solution.
Focus Areas: Pay extra attention to Transfer Pricing and Target ROI—they are often the big-mark questions in exams!
Join the Discussion:
Which pricing method do you find most interesting?
Is there a specific numerical from your textbook that is confusing you?
Drop a comment below, and let's solve it together!
If this video helps you, don't forget to LIKE and SUBSCRIBE for more MBS tutorials!
#MBS3rdSemester #PricingDecision #AccountingForDecisions #MBSNepal #AccountingNumerical #TargetCosting #TransferPricing #ManagerialAccounting #TUSyllabus #MastersInBusinessStudies #NepalEducation
If you found this video helpful, make sure to:
Subscribe for more MBS-specific accounting tutorials.
Comment below if you want a dedicated video on a specific numerical problem.
Share this with your MBS batchmates—learning is better when shared!
#MBS3rdSemester #PricingDecision #ManagerialAccounting #NepalEducation #AccountingForDecisions #TargetCosting #TransferPricing #MBSNepal #AccountingExams #FinancialControl
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