Some More Empirical Evidence on Full Cost Pricing

The following provide some useful research, surveys and literature reviews on full cost/mark-up pricing:

Andrews, P. W. S. 1949. Manufacturing Business. Macmillan, London.

Atkin, B. and R. Skinner. 1975. How British Industry Prices. Industrial Market Research, London.

Barback, Ronald Henry. 1964. The Pricing of Manufactures. Macmillan, London.

Dorward, Neil. 1987. The Pricing Decision: Economic Theory and Business Practice. Harper & Row, London.

Gabor, André. 1985. Pricing: Principles and Practices. Gower, Aldershot.

Hague, Douglas Chalmers. 1971. Pricing in Business. Allen and Unwin, London.

Hall, Simon, Walsh, Mark and Antony Yates. 1997. “How do UK Companies set Prices?,” Bank of England Working Paper No. 67, Bank of England.

Hankinson, A. 1985. “Pricing Decisions in Small Engineering Firms,” Management Accounting 63: 36–37.

Lere, J. C. 1980. “Observable Differences Among Prime, Variable and Absorption Costing Firms,” Journal of Business Research 8.3: 371–387.

Mills, R. W. and Sweeting, C. 1988. Pricing Decisions in Practice: How are they Made in UK Manufacturing and Services Companies?. The Chartered Institute of Management Accountants, London.

Scapens, R. W., Gameil, M. Y. and Cooper, D. J. 1983. “Accounting Information for Pricing Decisions,” in J. Arnold, R. W. Scapens, M. Y. Gameil, and D. J. Cooper (eds.), Management Accounting Research and Practice. CIMA, London. 283–306.

Skinner, R. C. 1970. “The Determination of Selling Prices,” The Journal of Industrial Economics 18.3: 201–217.