search query: @indexterm transfer pricing / total: 162
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| Author: | Pfaff, D. Pfeiffer, T. |
| Title: | Verrechnungspreise und ihre formaltheoretische Analyse: Zum State of the Art |
| Journal: | Betriebswirtschaft
2004 : MAY/JUN, VOL. 64:3, p. 296-319 |
| Index terms: | Accounting Management Transfer pricing Decision making Theories Models |
| Language: | ger |
| Abstract: | Transfer prices are defined as values of exchange for the goods and services transferred within a firm. These internal prices fulfill a broad variety of different functions. This paper focuses on the function of controlling the decisions of divisional managers. A plenty of models can be found in the literature analyzing the optimal design of transfer prices. These models are in parts very different as to their assumptions. This paper uses the theory of the firm to contribute a systematization of analytical models. Historically, three main streams have evolved in the theory of the firm: (i) the neoclassical approach, (ii) the agency theory and (iii) the theory of transaction costs and incomplete contracts. This paper aims to reveal the basic assumptions as well as the potential economic insights of all the three main streams. Especially answered is the question, if the various theories solve the dilemma of transfer pricing (original in German). |
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