Author:Ward, J. M.
Ward, K. R.
Title:The transfer pricing of information technology.
Journal:Management Accounting (London)
1987 : FEB, VOL. 65:2, p. 22-24
Index terms:TECHNOLOGY
INFORMATION
TRANSFER PRICING
COST EFFECTIVENESS
Language:eng
Abstract:The authors discuss the problems due to the different perceptions of computer services pricing systems and examine the implications in a wider context of internal transfer pricing. In the final example they describe how the issues can be practically resolved in an IT environment (Information Technology).
SCIMA record nr: 51682
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