Relevance Lost: The Rise and Fall of Management Accounting
Senior pricing leaders need to have some level of expertise in costing. Since many come from finance, that helps. This book formed the basis of that move, still in progress, to Activity Based Costing. Many of the ABC programs still allocate fixed costs, which are a problem to advanced pricers but you should already know not to allocate fixed costs for pricing decisions in a well-controlled pricing environment.
