← Every exhibit

Table Figure 1 Go-to-market & pricing

The synthetic price-adjustment cost ledger

A price change is complete only when the decision, system, communication, customer, exception, and review work are named.

IDWork itemSynthetic effortOwnerDependencyDisposition
C-01Cost and value evidence6 hoursPricingHeld data and cutoffComplete
C-02Approval and exception rule3 hoursCommercial leadAuthority matrixComplete
C-03Catalog, billing, and quote update8 hoursSystemsRegression testHeld pending test
C-04Seller and partner communication5 hoursEnablementMessage and noticeComplete
C-05Customer repricing and contract review18 hoursAccount teamSegment and renewal datesIn progress
C-06Invoice, pocket-price, and outcome review4 hoursRevenue OperationsLater period and actualsNot yet evaluable

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Reference & Evidence

Source: Author's synthetic price-change worksheet grounded in Zbaracki, Ritson, Levy, Dutta and Bergen (2004) and Simon (2015). Work categories, owners, hours, and dispositions are illustrative, not a cost benchmark.

Each line is a claim from the register this journal publishes against, resolved from the register at build time.

  • A "the managerial costs are more than 6 times and customer costs are more than 20 times the menu costs" zbaracki-etal-2004-price-adjustment-costs · ZRLDB04-C1
  • A "in total the price adjustment costs comprise 1 22 of the company s revenue and 20 03 of the company s net margin": one firm, one period zbaracki-etal-2004-price-adjustment-costs · ZRLDB04-C2
  • A The cost types, named: "we identify and measure three types of managerial costs information gathering decision making and communication costs and two types of customer costs communication and negotiation costs" zbaracki-etal-2004-price-adjustment-costs · published full text · G04-C5
  • A One firm, and the paper says so: the totals are "1 22 of the company s revenue and 20 03 of the company s net margin": a single U.S. industrial manufacturer, not a benchmark zbaracki-etal-2004-price-adjustment-costs · published full text · G04-C6
  • B Price adjustment cost is the direct and indirect resource required to change, communicate, implement, govern, and absorb a price change Author framework grounded in ZRLDB04-C1 and G04-C5 · T07-OWN-C1
  • B A price change can create menu, system, communication, negotiation, customer, channel, and internal process work beyond the new number Author taxonomy · T07-OWN-C2
  • B Price stickiness is an observed tendency for prices to adjust less often or less fully than a changing condition might imply Author framework grounded in ZRLDB04-C1 and ZRLDB04-C2 · T07-OWN-C4
  • B A cost of adjustment can be commercially relevant without proving that a price should never change Author negative boundary · T07-OWN-C5

Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.