Page 71 - Gričar, Sergej, Barbara Rodica and Štefan Bojnec, 2016. Sandwich Management. Koper: University of Primorska Press
P. 71
Interdisciplinarity of Project – Technology of Cooking
identifying the direct and indirect costs of single products or services. Pric-
ing the products or services result from the market conditions.
When pricing it is also important to take into account market de-
mand. For the basis we take direct costs, if done in this way the method is
called ‘method of margin on direct costs’ (Figure 12), which is the same as
‘tapered calculative price’. Achieved margin is meant for covering indirect
costs and profit (Mihalič 2003).
71
Figure 12: Cost calculation of sandwiches.
Source: Own source 2014.
For this project we used the latter method, this was because the meth-
od based on competitors (described below) isn’t interesting. We are better
identifying the direct and indirect costs of single products or services. Pric-
ing the products or services result from the market conditions.
When pricing it is also important to take into account market de-
mand. For the basis we take direct costs, if done in this way the method is
called ‘method of margin on direct costs’ (Figure 12), which is the same as
‘tapered calculative price’. Achieved margin is meant for covering indirect
costs and profit (Mihalič 2003).
71
Figure 12: Cost calculation of sandwiches.
Source: Own source 2014.
For this project we used the latter method, this was because the meth-
od based on competitors (described below) isn’t interesting. We are better
