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In view of the increasingly intense competition in many markets, the correct application of pricing policy is a matter of existential importance for corporate policy. This standard textbook discusses the various problem areas involved in setting prices and conditions, from the management point of view. It presents both the latest theoretical and methodological foundations for pricing decisions and for coordinating price and quality, and also price formation procedures that can be applied in practice. Separate sections are devoted to the capital goods sector, the retail trade and the services sector.