search query: @author Galway, A. / total: 10
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| Author: | Galway, A. |
| Title: | Transfer pricing - choice |
| Journal: | Management Decision
1990 : VOL. 28:3, p. 18-21 |
| Index terms: | MANUFACTURING SALES TRANSFER PRICING MANAGEMENT |
| Language: | eng |
| Abstract: | An examination of the philosophy and methodology of transfer pricing is provided. The concept of transfer pricing is that, within a company, one department, on transferring its output to another department, should regard this transfer as a sale and that there should be a define policy on setting the selling price. The most usual methods of transfer pricing - cost, cost plus a profit, market price and dual pricing - are evaluated. The relationship between transfer pricing and management behaviour is examined. The role of a transfer pricing team or committee is considered. Worked examples of transfer pricing implications are presented. |
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