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Product costing: the experience of MicroSave-Africa
David Cracknell, Henry Sempangi
Two methods of product costing - allocation-based costing and activitybased costing - are outlined here: and a working example of allocation-based costing is given. Allocation units and bases, transferpricing and marginal pricing are explained. Staff from MicroSave-Africa's partners have been trained in this methodology, and this paper describes how partner institutions introduced costing to their systems
and discovered which products were making losses. Results from the costings have in some cases led to alterations to the products and to an increase in profitability.
Two methods of product costing - allocation-based costing and activitybased costing - are outlined here: and a working example of allocation-based costing is given. Allocation units and bases, transfer
pricing and marginal pricing are explained. Staff from MicroSave-Africa's partners have been trained in this methodology, and this paper describes how partner institutions introduced costing to their systems
and discovered which products were making losses. Results from the costings have in some cases led to alterations to the products and to an increase in profitability.
pricing and marginal pricing are explained. Staff from MicroSave-Africa's partners have been trained in this methodology, and this paper describes how partner institutions introduced costing to their systems
and discovered which products were making losses. Results from the costings have in some cases led to alterations to the products and to an increase in profitability.
Microfinance Institutions: The Winding Journey Through the Hills of Poverty Alleviation
Omondi, Ojwang George
(2014)
https://doi.org/10.2139/ssrn.2494925 [Citations: 0]Tabs navigation
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- Trade-off between outreach and sustainability of microfinance institutions: evidence from sub-Saharan Africa
- Value chain development for rural poverty reduction: A reality check and a warning
- Impact assessment of commodity standards: towards inclusive value chains
- What is cocoa sustainability? Mapping stakeholders’ socio-economic, environmental, and commercial constellations of priorities
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