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Job Costing and Pricing : Empirical Evidence from a Printing Company

Using job cost data from a leading printing company in Taiwan, this study empirically examines product pricing behavior both before and after a change in the job order costing system. As direct material costs are billed separately, and labor costs are fixed, only a negligible proportion of the job costs is variable at this company. A key finding is that allocated fixed job costs are significant in explaining variations in short run prices even after controlling for job volume and quality requirements. The results also indicate that pricing behavior changed following the change in the job costing system. After the change, prices depend more on the full costs calculated based on the new system than on the full costs based on the old system, although neither cost estimate was reported to marketing managers when bidding for jobs.