Scenario:
You are a senior accountant at a pharmaceutical company responsible for costing a new drug that has just been developed. During the costing process, you realize that including all research and development (R&D) costs allocated to this drug would significantly increase its production cost. Excluding these costs could potentially make the drug more competitive in the market, but it might not fully represent the true cost of production and development.
Question:
How would you navigate the ethical dilemma of accurately costing the new drug, considering the implications of including or excluding R&D costs? What ethical principles would guide your decision-making process, balancing transparency with competitiveness in the pharmaceutical market?