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Research Paper | Financial Management | Volume 15 Issue 8, August 2026 | Pages: 1063 - 1074 | Turkey
The Role of an Analytics-Driven Pricing Model in Strategic Decision-Making: Evidence from a Multinational Manufacturing Case
Abstract: This study examines whether an analytics-driven pricing model can support strategic decision-making in a multinational manufacturing setting. Using a qualitative single-case study design, the analysis focuses on a Netherlands-headquartered company operating manufacturing facilities in six countries (T?rkiye, Bangladesh, Hong Kong, India, China, and Vietnam). The pricing model integrates product specifications with operational and cost data, including material consumption, machine and setup times, labor, scrap, packaging, exchange rates, and logistics. Cost structures for producing 1,000 units of the same product were compared across the six locations, and the resulting information was examined for its use in quotation preparation and production-location selection. Total costs varied substantially by location: USD 12.90 in T?rkiye, USD 3.55 in Bangladesh, USD 2.10 in Hong Kong, USD 3.08 in India, USD 2.10 in China, and USD 4.09 in Vietnam. The model also reduced quotation preparation time from several weeks to approximately one hour by combining previously separate operational and cost data within a single analytical framework. These findings suggest that the primary managerial value of analytics lies less in cost calculation itself than in the transparency, comparability, and speed it brings to pricing and location decisions. Given the single-case design, the implications should be interpreted as practice-based evidence supporting analytical generalization rather than as statistically generalizable causal effects.
Keywords: Data Analytics, Strategic Decision-Making, Pricing Model, Management Accounting, Multinational Manufacturing, Case Study
How to Cite?: Dr. Cemil Tartan, "The Role of an Analytics-Driven Pricing Model in Strategic Decision-Making: Evidence from a Multinational Manufacturing Case", Volume 15 Issue 8, August 2026, International Journal of Science and Research (IJSR), Pages: 1063-1074, https://www.ijsr.net/getabstract.php?paperid=SR26814224321, DOI: https://dx.doi.org/10.21275/SR26814224321